https://www.taxtmi.com/caselaws?id=87395 Imported back mount frames intended for automatic telephone exchanges were classified as parts of electrical apparatus for line telephony under Heading 8517.90, because their design, invoice description and product literature showed telephony use rather than use as parts of switching, protecting or controlling electrical circuits. Heading 8538.90 was inapplicable since it covers parts suitable for use solely or principally with apparatus of Headings 8535 to 8537, not a steel frame carrying connectors for telephony. The claimed concessional customs duty based on the contrary classification therefore failed. en-us Wed, 03 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87395 Imported back mount frames intended for automatic telephone exchanges were classified as parts of electrical apparatus for line telephony under Heading 8517.90, because their design, invoice description and product literature showed telephony use rather than use as parts of switching, protecting or controlling electrical circuits. Heading 8538.90 was inapplicable since it covers parts suitable for use solely or principally with apparatus of Headings 8535 to 8537, not a steel frame carrying connectors for telephony. The claimed concessional customs duty based on the contrary classification therefore failed. Case-Laws Customs Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87395