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    <title>2006 (5) TMI 244 - CESTAT, BANGALORE</title>
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    <description>Imported accessories and sub-components for tele-communication equipment were treated as part of a transmission chain for a specific VSAT uplinking project. The classification note for parts required goods suitable for use solely or principally with particular machines or apparatus to be classified with those machines, subject to exclusions. On that basis, the items were regarded as sub-systems and sub-components used with transmission apparatus rather than independent electrical machines. The general rule for parts was rejected because the specific note and HSN guidance supported classification with transmission apparatus. The goods were therefore classifiable under Heading 8525.10 and not under Heading 8543.89.</description>
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      <description>Imported accessories and sub-components for tele-communication equipment were treated as part of a transmission chain for a specific VSAT uplinking project. The classification note for parts required goods suitable for use solely or principally with particular machines or apparatus to be classified with those machines, subject to exclusions. On that basis, the items were regarded as sub-systems and sub-components used with transmission apparatus rather than independent electrical machines. The general rule for parts was rejected because the specific note and HSN guidance supported classification with transmission apparatus. The goods were therefore classifiable under Heading 8525.10 and not under Heading 8543.89.</description>
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