https://www.taxtmi.com/caselaws?id=87152 Goods specifically designed for use solely or principally with a scanner were treated as accessories and, because the import policy defined "component" to include an accessory, they were eligible for import under Open General Licence unless specifically excluded. On classification, Chapter Note 2(b) supported placement in the heading applicable to scanner-specific parts and accessories rather than the residual heading relied on by the department. The commentary states that the goods were correctly classifiable under Heading 90.27 and not Heading 90.33, and that both disputed questions were resolved in favour of the importer. en-us Wed, 23 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87152 Goods specifically designed for use solely or principally with a scanner were treated as accessories and, because the import policy defined "component" to include an accessory, they were eligible for import under Open General Licence unless specifically excluded. On classification, Chapter Note 2(b) supported placement in the heading applicable to scanner-specific parts and accessories rather than the residual heading relied on by the department. The commentary states that the goods were correctly classifiable under Heading 90.27 and not Heading 90.33, and that both disputed questions were resolved in favour of the importer. Case-Laws Customs Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87152