https://www.taxtmi.com/caselaws?id=93681 The Tribunal ruled in favor of the appellants, classifying the Fax Interface Modules under Customs Tariff heading 8543.89 as electrical apparatus with individual functions for converting analogue signals to digital signals. The classification under heading 8517.50 for Carrier Current Line Systems or Digital Systems was deemed incorrect, as the FIMs did not modulate signals as required. The Tribunal rejected classification under heading 8517.90 as parts of fax machines, determining that the FIMs' unique function warranted classification under heading 8543.89. Consequently, the confiscation of goods and penalties were set aside, allowing the appeal. en-us Fri, 05 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93681 The Tribunal ruled in favor of the appellants, classifying the Fax Interface Modules under Customs Tariff heading 8543.89 as electrical apparatus with individual functions for converting analogue signals to digital signals. The classification under heading 8517.50 for Carrier Current Line Systems or Digital Systems was deemed incorrect, as the FIMs did not modulate signals as required. The Tribunal rejected classification under heading 8517.90 as parts of fax machines, determining that the FIMs' unique function warranted classification under heading 8543.89. Consequently, the confiscation of goods and penalties were set aside, allowing the appeal. Case-Laws Customs Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93681