Optical fibre amplifiers classified as line equipment under Heading 85.17, not residual electrical amplifiers.

Optical fibre amplifiers used in DWDM equipment were held to fall under Heading 85.17 as related line equipment for optical fibre cable systems, because they operated in the optical domain and formed an integral part of the transmission line. Heading 85.43 was treated as a residual entry for electrical machines and apparatus with individual functions not specified elsewhere in Chapter 85, and its reference to amplifiers did not extend to goods specifically covered elsewhere. As the merchandise was specifically classifiable under Heading 85.17, the residual heading could not be invoked.

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Issues: Whether optical fibre amplifiers imported for use in DWDM equipment were classifiable under Heading 85.17 of the Customs Tariff Act, 1975 as related line equipment for optical fibre cables, or under Heading 85.43 as electrical amplifiers.

Analysis: Heading 85.43 is a residual entry for electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85, and its mention of high or intermediate frequency amplifiers does not automatically cover every type of amplifier. The imported goods were found to be optical fibre amplifiers operating in the optical domain and forming an integral part of the DWDM line system. The record also showed that apparatus for carrier-current line systems under Heading 85.17 includes multiplexer and related line equipment for optical fibre cables, and the Revenue did not rebut the finding that the goods functioned as part of the optical fibre-based transmission system. Since the goods were specifically covered by Heading 85.17, the residual heading under 85.43 could not be invoked.

Conclusion: The goods were correctly classifiable under Heading 85.17 and not under Heading 85.43, and the Revenue's appeal failed.

Ratio Decidendi: A product specifically covered as related line equipment for optical fibre cable systems cannot be classified under the residual heading for electrical amplifiers merely because it performs an amplifying function.

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