https://www.taxtmi.com/caselaws?id=111803 Interactive set top boxes with an in-built modem were held classifiable under Tariff Item 8517.80 rather than the residuary Tariff Item 8543.89. The Tribunal relied on the specific treatment of set top boxes under heading 8517 in later 8-digit classification and under the Information Technology Agreement, and applied the principle that a residuary heading can be used only when no specific heading covers the goods. On the materials before it, the imported goods were found to fall within heading 8517, so the lower authorities' classification under 8543.89 was set aside. en-us Tue, 25 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111803 Interactive set top boxes with an in-built modem were held classifiable under Tariff Item 8517.80 rather than the residuary Tariff Item 8543.89. The Tribunal relied on the specific treatment of set top boxes under heading 8517 in later 8-digit classification and under the Information Technology Agreement, and applied the principle that a residuary heading can be used only when no specific heading covers the goods. On the materials before it, the imported goods were found to fall within heading 8517, so the lower authorities' classification under 8543.89 was set aside. Case-Laws Customs Tue, 25 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111803