https://www.taxtmi.com/caselaws?id=50207 The imported washing machine programmer was an independent automatic controlling apparatus, not a board, panel or other base equipped with two or more electric control apparatus. The HSN note to Heading 85.37 excludes automatic controlling apparatus of Heading 90.32, while Note 6 to Chapter 90 covers instruments that automatically control a factor by electrical phenomenon. It was therefore classifiable under Heading 90.32, sub-heading 9032.89, and not under Heading 85.37. en-us Thu, 30 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50207 The imported washing machine programmer was an independent automatic controlling apparatus, not a board, panel or other base equipped with two or more electric control apparatus. The HSN note to Heading 85.37 excludes automatic controlling apparatus of Heading 90.32, while Note 6 to Chapter 90 covers instruments that automatically control a factor by electrical phenomenon. It was therefore classifiable under Heading 90.32, sub-heading 9032.89, and not under Heading 85.37. Case-Laws Customs Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50207