https://www.taxtmi.com/caselaws?id=96965 Heading 85.29 applies to parts suitable solely or principally for use with apparatus of Headings 85.25 to 85.28, so classification turns on the character of the main equipment and the functional role of each item as a part of that equipment. On the technical evidence, the extender cord was treated as a printed circuit board assembly rather than a cable or cord, the synthesiser module was accepted as a part of the transreceiver, and the S amplifier, Q amplifier and pre-amplifier were found to be components of the TV transmitter rather than independent audio amplifiers of Heading 85.18. The transmitter/transreceiver was held to fall under Heading 85.25, and the disputed goods were consequently classifiable under Heading 85.29. en-us Tue, 25 Apr 2000 00:00:00 +0530 Fri, 13 Jan 2012 14:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96965 Heading 85.29 applies to parts suitable solely or principally for use with apparatus of Headings 85.25 to 85.28, so classification turns on the character of the main equipment and the functional role of each item as a part of that equipment. On the technical evidence, the extender cord was treated as a printed circuit board assembly rather than a cable or cord, the synthesiser module was accepted as a part of the transreceiver, and the S amplifier, Q amplifier and pre-amplifier were found to be components of the TV transmitter rather than independent audio amplifiers of Heading 85.18. The transmitter/transreceiver was held to fall under Heading 85.25, and the disputed goods were consequently classifiable under Heading 85.29. Case-Laws Central Excise Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96965