TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The impugned goods, a '6 Port Connector Assembly' used in manufacturing Patch Panels for connecting computer and telecommunication networks, were initially classified under Customs Tariff Item Entry 85389000 by the Department, treating them as parts suitable for use with apparatus under headings 8535, 8536 or 8537. However, the Tribunal found that these headings primarily relate to equipment for transmission and distribution of electricity, whereas the impugned goods are used for transmission of voice, video and data, not electricity. Moreover, they are not relays or switching equipment to be excluded from heading 8517. Heading 8536 specifically covers connectors for optical fibres, which the impugned goods are not. Therefore, the Tribunal held that the correct classification is under Customs Tariff Item Entry 85177090 as declared by the appellant, being an interface between telecommunication and computer network cabling, not covered under headings 8535 to 8537.
TaxTMI 
TaxTMI 
