https://www.taxtmi.com/caselaws?id=87036 Imported waveguides supplied in running lengths and intended for microwave transmission were not covered by Heading 85.25 because they were not transmission apparatus of that kind, but only formed part of a transmission system after use. Heading 83.07 was also inapplicable because it concerns flexible or corrugated tubing used for watertight protection or as conduits for fluids and similar purposes, which did not match the goods' function. As no specific heading applied, Rule 4 of the Rules for the Interpretation of the Customs Tariff required classification under the heading to which the goods were most akin. The waveguides were therefore classified under Heading 85.44, specifically sub-heading 8544.20, by analogy with co-axial cables. en-us Fri, 04 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 13:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87036 Imported waveguides supplied in running lengths and intended for microwave transmission were not covered by Heading 85.25 because they were not transmission apparatus of that kind, but only formed part of a transmission system after use. Heading 83.07 was also inapplicable because it concerns flexible or corrugated tubing used for watertight protection or as conduits for fluids and similar purposes, which did not match the goods' function. As no specific heading applied, Rule 4 of the Rules for the Interpretation of the Customs Tariff required classification under the heading to which the goods were most akin. The waveguides were therefore classified under Heading 85.44, specifically sub-heading 8544.20, by analogy with co-axial cables. Case-Laws Customs Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87036