https://www.taxtmi.com/circulars?id=11378 External TV tuners operate independently and receive and convert broadcast signals into audio/video and, though internal PCI tuner cards rely on ADP connection and software, their principal function remains reception and conversion of television broadcast signals; consequently, applying the principal function rule, General Interpretative Rules, and chapter notes, both internal and external TV tuners are classifiable as reception apparatus for television rather than as ADP parts or mere high-frequency signal isolating parts. en-us Fri, 11 Nov 2011 00:00:00 +0530 Tue, 15 Nov 2011 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11378 External TV tuners operate independently and receive and convert broadcast signals into audio/video and, though internal PCI tuner cards rely on ADP connection and software, their principal function remains reception and conversion of television broadcast signals; consequently, applying the principal function rule, General Interpretative Rules, and chapter notes, both internal and external TV tuners are classifiable as reception apparatus for television rather than as ADP parts or mere high-frequency signal isolating parts. Circulars Customs Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11378