https://www.taxtmi.com/caselaws?id=115090 The appellate tribunal upheld the classification of the imported modules as 'Parts' under heading 8517.90, in line with the Original Authority's decision. The Revenue's appeal for classification under 'Other Apparatus' under heading 8517.80 was rejected due to lack of merit. The modules, essential for enhancing capacity in the Main Switching Center, were determined to lack independent functionality and were correctly classified as parts rather than apparatus. en-us Tue, 22 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115090 The appellate tribunal upheld the classification of the imported modules as 'Parts' under heading 8517.90, in line with the Original Authority's decision. The Revenue's appeal for classification under 'Other Apparatus' under heading 8517.80 was rejected due to lack of merit. The modules, essential for enhancing capacity in the Main Switching Center, were determined to lack independent functionality and were correctly classified as parts rather than apparatus. Case-Laws Customs Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115090