https://www.taxtmi.com/caselaws?id=462726 Imported relays capable of operating both below and above 60V could not be classified under Customs Tariff Item 85364100, which is confined to relays for voltages not exceeding 60V. On the technical record and literature, the goods were found to be usable beyond that limiting condition, so they fell outside the specific entry. The appropriate classification was therefore the residual heading, Customs Tariff Item 85364900, for relays not covered by the restricted provision. The revenue classification was set aside and relief was granted on classification. en-us Thu, 05 Sep 2024 00:00:00 +0530 Fri, 11 Jul 2025 20:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462726 Imported relays capable of operating both below and above 60V could not be classified under Customs Tariff Item 85364100, which is confined to relays for voltages not exceeding 60V. On the technical record and literature, the goods were found to be usable beyond that limiting condition, so they fell outside the specific entry. The appropriate classification was therefore the residual heading, Customs Tariff Item 85364900, for relays not covered by the restricted provision. The revenue classification was set aside and relief was granted on classification. Case-Laws Customs Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462726