1996 (9) TMI 428 - AT - Customs

Summary

The appeal concerned the classification of an oscilloscope under Heading 90.28(2) of the Customs Tariff. The oscilloscope was found eligible for classification under the heading as it measured electrical signals in a circuit exceeding 400 volts. The instrument was used to test insulators for lightning strikes, requiring testing at around 2.5 kilovolts. The Tribunal allowed the appeal and set aside the impugned order.