1987 (7) TMI 377 - AT - Customs

Summary

The appeal involved the classification of an "N.K. Regulator equipped with 3-phase motor of 400 Volts." Customs classified it under Heading 85.18/27(1), but the appellants sought re-assessment under Heading 90.28 CTA. The tribunal found that the imported article was more than just a regulator, with features indicating it was an instrument for controlling electricity quantity. Thus, the goods were classified under Heading 90.28(2), and the appeal was allowed.