1987 (9) TMI 272 - AT - Customs

Summary

The appellants sought reclassification of three items under Heading 85.18/27(3):
1. Sensing Head: Admitted to work on electric current below 400 volts and 20 amperes, correctly classified under Heading 85.18/27(1).
2. Condensers: No appeal for reclassification, confirmed under Heading 85.18/27(2).
3. Resistance: Admitted to work on current below 400 volts and 20 amperes, correctly classified under Heading 85.18/27(1).
The appeal was dismissed for lack of merit.