https://www.taxtmi.com/caselaws?id=369898 A composite helium leak testing system was classified by applying its principal function under Chapter Note 3 to Chapter 90 and Notes 3 and 4 to Section XVI. Because the machine detected leakage by identifying traces of helium, and did not itself measure the flow, level, pressure or other variables of liquids or gases, heading 9026 was rejected. Heading 9031, covering measuring or checking instruments, appliances and machines not specified elsewhere, was held to be the correct classification. As a result, the claimed exemption under Notification No. 24/2005-Cus. was not available. en-us Mon, 29 Oct 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369898 A composite helium leak testing system was classified by applying its principal function under Chapter Note 3 to Chapter 90 and Notes 3 and 4 to Section XVI. Because the machine detected leakage by identifying traces of helium, and did not itself measure the flow, level, pressure or other variables of liquids or gases, heading 9026 was rejected. Heading 9031, covering measuring or checking instruments, appliances and machines not specified elsewhere, was held to be the correct classification. As a result, the claimed exemption under Notification No. 24/2005-Cus. was not available. Case-Laws Customs Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369898