https://www.taxtmi.com/caselaws?id=82781 PLCC equipment used mainly for protection, telemetering, telecontrol and electricity distribution in high-voltage transmission lines was held to fall under Heading 8537, because tariff classification depends on the equipment's predominant function and essential character. The majority ruled that the incidental speech function did not make it an apparatus for line telephony or line telegraphy under Heading 8517, and Heading 8541 did not apply once the equipment formed part of a carrier-current line system. A dissent took the view that the system remained classifiable under Heading 8517 as an integral carrier-current line component. en-us Mon, 26 Jul 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82781 PLCC equipment used mainly for protection, telemetering, telecontrol and electricity distribution in high-voltage transmission lines was held to fall under Heading 8537, because tariff classification depends on the equipment's predominant function and essential character. The majority ruled that the incidental speech function did not make it an apparatus for line telephony or line telegraphy under Heading 8517, and Heading 8541 did not apply once the equipment formed part of a carrier-current line system. A dissent took the view that the system remained classifiable under Heading 8517 as an integral carrier-current line component. Case-Laws Central Excise Mon, 26 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82781