Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
GSM/GPRS (2G), LTE (4G), NR (5G), NB-IOT (Narrowband LTE 4G) and GPS modules raised the issue whether they are classifiable as "parts" under heading 8517, specifically CTI 85177990, or elsewhere. Applying the scope of heading 8517.62 and the Explanatory Notes, the authority held that cellular modems enable connection to wireless networks and perform reception/conversion/transmission of data, with modems expressly covered under CTI 85176230. On sequential application of Section Note 2 to Section XVI, no specific entry in Chapters 84 or 85 specifically covered these modules, excluding Section Note 2(a) application. Consequently, the modules were classified as parts under CTH 8517, specifically CTI 85177990. - AAR
GSM/GPRS (2G), LTE (4G), NR (5G), NB-IOT (Narrowband LTE 4G) and GPS modules raised the issue whether they are classifiable as "parts" under heading 8517, specifically CTI 85177990, or elsewhere. Applying the scope of heading 8517.62 and the Explanatory Notes, the authority held that cellular modems enable connection to wireless networks and perform reception/conversion/transmission of data, with modems expressly covered under CTI 85176230. On sequential application of Section Note 2 to Section XVI, no specific entry in Chapters 84 or 85 specifically covered these modules, excluding Section Note 2(a) application. Consequently, the modules were classified as parts under CTH 8517, specifically CTI 85177990. - AAR
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