https://www.taxtmi.com/caselaws?id=100803 Programming EPROMs used in STD/PCO equipment did not make the goods classifiable as electronic apparatus for line telephony under Heading 8517.00 because the equipment only measured call duration, calculated charges, and displayed call details; it did not itself perform line telephony or telegraphy. The Explanatory Notes for Heading 85.17 covered telephone sets and integrated telephone devices, not a device that merely assisted a telephone booth system. The programmed EPROMs were treated as, at most, an adjunct rather than a part or accessory of the telephone system, so the duty demand based on Heading 8517.00 was not sustainable. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100803 Programming EPROMs used in STD/PCO equipment did not make the goods classifiable as electronic apparatus for line telephony under Heading 8517.00 because the equipment only measured call duration, calculated charges, and displayed call details; it did not itself perform line telephony or telegraphy. The Explanatory Notes for Heading 85.17 covered telephone sets and integrated telephone devices, not a device that merely assisted a telephone booth system. The programmed EPROMs were treated as, at most, an adjunct rather than a part or accessory of the telephone system, so the duty demand based on Heading 8517.00 was not sustainable. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100803