1998 (11) TMI 266 - AT - Customs

Summary

The appeal considered the classification of radar level gauges under customs tariff headings 85.26 or 90.26. The gauges measure liquid levels using microwaves. The Commissioner classified them under Heading 85.26, but the tribunal disagreed. Radar use alone does not determine classification; the function for which radar is employed matters. The gauges, designed for measuring liquid levels, were rightly classified under Heading 90.26. The appeal was allowed, and the impugned order was set aside.