Classification of transmitter parts under Heading 85.29 turns on their use with principal equipment and functional role.

Heading 85.29 applies to parts suitable solely or principally for use with apparatus of Headings 85.25 to 85.28, so classification turns on the character of the main equipment and the functional role of each item as a part of that equipment. On the technical evidence, the extender cord was treated as a printed circuit board assembly rather than a cable or cord, the synthesiser module was accepted as a part of the transreceiver, and the S amplifier, Q amplifier and pre-amplifier were found to be components of the TV transmitter rather than independent audio amplifiers of Heading 85.18. The transmitter/transreceiver was held to fall under Heading 85.25, and the disputed goods were consequently classifiable under Heading 85.29.

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Issues: Whether the disputed items, being components or parts of a television transmitter/transreceiver, were correctly classifiable under Heading 85.29 as parts suitable for use solely or principally with apparatus of Heading Nos. 85.25 to 85.28, instead of under Headings 85.44, 85.43 or 85.18.

Analysis: Heading 85.29 covers parts suitable for use solely or principally with apparatus of Headings 85.25 to 85.28, so classification depended on whether each item was in fact a part of the main equipment and whether that main equipment fell within Heading 85.25. On the evidence and technical drawings, the extender cord was held to be a printed circuit board assembly and not a cable or cord, and the synthesiser module was accepted to be a part of the transreceiver. The 'S' amplifier, 'Q' amplifier and pre-amplifier were found to be components of the TV transmitter shown in the block diagram, and not independent audio amplifiers of Heading 85.18. The Tribunal also held that the relevant transmitter/transreceiver fell under Heading 85.25, so the parts used with it were classifiable under Heading 85.29.

Conclusion: The disputed goods were correctly classifiable under Heading 85.29 and the assessee succeeded on classification.

Ratio Decidendi: Parts which are suitable solely or principally for use with apparatus falling under Heading 85.25 to 85.28 are classifiable under Heading 85.29, and their tariff entry must be determined by the character of the principal machine and the functional role of the item as a part of that machine.

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