https://www.taxtmi.com/caselaws?id=95017 Imported master electricity meters, remote terminal units and line amplifiers intended to work together as a single telemetering system were classifiable by the function of the whole under Chapter 90. The goods performed optical reading of electricity consumption and transmission of the reading through the power line to a concentrator, bringing them within the Explanatory Notes to Chapter 90 for analogue or digital telemetering systems. Heading 85.17 was inapplicable because it excludes such systems. On that basis, the components were correctly classified under Heading 90.28 as electricity meters, and the appeal succeeded. en-us Wed, 25 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 12:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95017 Imported master electricity meters, remote terminal units and line amplifiers intended to work together as a single telemetering system were classifiable by the function of the whole under Chapter 90. The goods performed optical reading of electricity consumption and transmission of the reading through the power line to a concentrator, bringing them within the Explanatory Notes to Chapter 90 for analogue or digital telemetering systems. Heading 85.17 was inapplicable because it excludes such systems. On that basis, the components were correctly classified under Heading 90.28 as electricity meters, and the appeal succeeded. Case-Laws Customs Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95017