Telementering system classification: integrated electricity meter components fall under Heading 90.28, not carrier current apparatus.

Imported master electricity meters, remote terminal units and line amplifiers intended to work together as a single telemetering system were classifiable by the function of the whole under Chapter 90. The goods performed optical reading of electricity consumption and transmission of the reading through the power line to a concentrator, bringing them within the Explanatory Notes to Chapter 90 for analogue or digital telemetering systems. Heading 85.17 was inapplicable because it excludes such systems. On that basis, the components were correctly classified under Heading 90.28 as electricity meters, and the appeal succeeded.

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Issues: Whether the imported Master electricity meter, Remote Terminal Unit and Line Amplifier were classifiable under Heading 90.28 as electricity meters or under Heading 85.17 as apparatus of carrier current line system.

Analysis: The imported goods formed an integrated system used for optical reading of electricity consumption and transmission of the reading through the power line to the concentrator. The Explanatory Notes to Chapter 90 recognised electrical instruments forming part of analogue or digital telemetering systems as falling within Chapter 90, while the notes to Heading 85.17 excluded such systems. Since the goods operated together as a single functional unit with transmitting and receiving components, Note 3 to Chapter 90 required classification according to the function of the whole.

Conclusion: The goods were correctly classifiable under Heading 90.28 and not under Heading 85.17, and the appeal succeeded.

Ratio Decidendi: Where separately imported components are intended to work together as a functional telemetering unit for measurement and transmission of electricity consumption data, they must be classified under the tariff heading appropriate to that defined function.

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