https://www.taxtmi.com/caselaws?id=48760 Mineral insulated thermocouple leads, also described as compensating cables, were treated as not falling within Heading 85.44 because they did not function as insulated electric conductors transmitting electrical energy. The product transmitted thermo-electromotive force and was found to be an essential part of the pyrometer, without which the instrument could not operate. Applying the principle that goods used solely or principally with a particular instrument are classified with that instrument, the classification was aligned with Chapter 90. The goods were accordingly classified under Heading 90.25 as pyrometers and their parts and accessories, and the Revenue's classification was sustained. en-us Tue, 25 Jan 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48760 Mineral insulated thermocouple leads, also described as compensating cables, were treated as not falling within Heading 85.44 because they did not function as insulated electric conductors transmitting electrical energy. The product transmitted thermo-electromotive force and was found to be an essential part of the pyrometer, without which the instrument could not operate. Applying the principle that goods used solely or principally with a particular instrument are classified with that instrument, the classification was aligned with Chapter 90. The goods were accordingly classified under Heading 90.25 as pyrometers and their parts and accessories, and the Revenue's classification was sustained. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48760