Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
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Insulated Gate Bipolar Transistors (IGBTs) were held classifiable as "transistors" under Customs Tariff Heading 8541, since they are three-terminal semiconductor devices (gate, collector, emitter) that control current flow for switching/amplification, matching the functional and structural definition in the Explanatory Notes. The Explanatory Notes also expressly identify IGBTs as an example of transistors, confirming their inclusion within heading 8541. Consequently, the goods were ruled classifiable under CTI 85412900 (transistors, other than photosensitive transistors-other), and not under any alternative classification. - AAR
Insulated Gate Bipolar Transistors (IGBTs) were held classifiable as "transistors" under Customs Tariff Heading 8541, since they are three-terminal semiconductor devices (gate, collector, emitter) that control current flow for switching/amplification, matching the functional and structural definition in the Explanatory Notes. The Explanatory Notes also expressly identify IGBTs as an example of transistors, confirming their inclusion within heading 8541. Consequently, the goods were ruled classifiable under CTI 85412900 (transistors, other than photosensitive transistors-other), and not under any alternative classification. - AAR
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