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2005 (11) TMI 93 - AUTHORITY FOR ADVANCE RULINGSClassification of goods - Rheostat - Whether the Rheostat to be imported into India is classifiable under Heading No. 8533 39 of the First Schedule of the Customs Tariff Act, 1975 - Held that:- From a plain reading of the heading and the tariff items it is clear that Electrical Resistors including Rheostats, other than heating Resistors, fall under Heading 8533. The sub-heading 8533 39 deals with residuary goods and tariff item 8533 39 20 specifically relates to Rheostats. therefore, the Rheostat in question which is having a power rating of 2 kilowatts, is classifiable under tariff item 8533 39 20.
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