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1996 (9) TMI 428 - AT - CustomsExtract: .......e are applied. The correct criterion, in our view is the voltage of the circuit the electric quantities of which the oscilloscope measures so checks. There being no dispute that this voltage exceeded 400V in the present case, the instrument would be entitled to classification under Heading 90.28(2). 4. emsp Appeal allowed. Impugned order set aside.
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