https://www.taxtmi.com/caselaws?id=100490 Tariff classification of imported telecommunications modules turns on whether the item is legally a part of a larger system or apparatus in its own right. Operational usefulness or necessity does not alone establish part classification where the system can otherwise be complete. Declaration of a proposed tariff heading is not, by itself, misdeclaration; confiscation and penalties require a wrong description, false declaration, or evidence of deliberate suppression. Prior clearance under another heading does not independently establish false declaration for a subsequent import. en-us Tue, 06 Nov 2001 00:00:00 +0530 Wed, 01 Feb 2012 18:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100490 Tariff classification of imported telecommunications modules turns on whether the item is legally a part of a larger system or apparatus in its own right. Operational usefulness or necessity does not alone establish part classification where the system can otherwise be complete. Declaration of a proposed tariff heading is not, by itself, misdeclaration; confiscation and penalties require a wrong description, false declaration, or evidence of deliberate suppression. Prior clearance under another heading does not independently establish false declaration for a subsequent import. Case-Laws Customs Tue, 06 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100490