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2018 (1) TMI 1023 - AT - CustomsClassification of imported goods - resistor blower - Revenue entertained a view that it should be classified under CTH 84159000 as “parts of other air conditioning machine etc”, assessee claimed classification under heading 85334090 as “other variable resistors under the main heading electrical resistors” - Held that: - HSN explains the scope of resistor falling under CTH 8533. The HSN note states that converter consisting of number of resistor with necessary switching arrangement still continue to be classified under 8533. It is also stated that certain resistor may be fitted with number of terminals to be included in the circuit. Switching or terminal arrangement for keeping in required combination of resistor into the circuit are also considered for classification under 8533 only. The present case, Note 2(a) has relevance and the impugned order correctly following the said Section Note alongwith explanation given under HSN to classify the resistor under Chapter 85. Appeal dismissed - decided against Revenue.
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