Integrated drive generators and starter generators imported for...

Integrated drive generators and starter generators imported for use with turboprop or turbofan engines were held classifiable under heading 8501, not heading 8511, because heading 8511 applies only to generators used with spark-ignition or compression-ignition internal combustion engines. Applying Rule 1 of the General Rules of Interpretation and the HSN notes, the Tribunal rejected the department's classification and accepted the importer's claim under heading 8501. It further held that a mere classification dispute did not justify the extended period of limitation or penalty under section 114A, absent collusion, wilful misstatement or suppression. The residuary penalty on the customs broker under section 117 was also set aside because it had acted on the importer's documents and instructions.

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