https://www.taxtmi.com/caselaws?id=106942 Optical fibre amplifiers used in DWDM equipment were held to fall under Heading 85.17 as related line equipment for optical fibre cable systems, because they operated in the optical domain and formed an integral part of the transmission line. Heading 85.43 was treated as a residual entry for electrical machines and apparatus with individual functions not specified elsewhere in Chapter 85, and its reference to amplifiers did not extend to goods specifically covered elsewhere. As the merchandise was specifically classifiable under Heading 85.17, the residual heading could not be invoked. en-us Fri, 27 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 15:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106942 Optical fibre amplifiers used in DWDM equipment were held to fall under Heading 85.17 as related line equipment for optical fibre cable systems, because they operated in the optical domain and formed an integral part of the transmission line. Heading 85.43 was treated as a residual entry for electrical machines and apparatus with individual functions not specified elsewhere in Chapter 85, and its reference to amplifiers did not extend to goods specifically covered elsewhere. As the merchandise was specifically classifiable under Heading 85.17, the residual heading could not be invoked. Case-Laws Customs Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106942