https://www.taxtmi.com/circulars?id=12137 Applying the General Rules of Interpretation and the Section provision that parts of goods included in Chapters 84 or 85 are to be classified in their respective headings, separately presented Low Noise Block (LNB) down converters - whose principal function is high/intermediate frequency amplification and frequency conversion to VHF/UHF ranges - are properly classifiable as electrical appliances having an individual function, namely high or intermediate frequency amplifiers, and should be treated under the tariff subheading for such amplifiers. en-us Fri, 05 Apr 2013 00:00:00 +0530 Fri, 05 Apr 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=12137 Applying the General Rules of Interpretation and the Section provision that parts of goods included in Chapters 84 or 85 are to be classified in their respective headings, separately presented Low Noise Block (LNB) down converters - whose principal function is high/intermediate frequency amplification and frequency conversion to VHF/UHF ranges - are properly classifiable as electrical appliances having an individual function, namely high or intermediate frequency amplifiers, and should be treated under the tariff subheading for such amplifiers. Circulars Customs Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=12137