https://www.taxtmi.com/caselaws?id=176492 Imported IR transmit and receiver unit systems and burglary proof detection systems were analysed by reference to their tariff characteristics and principal function. Heading 8517 applies to base stations and other apparatus for transmission or reception of voice, images or data, while Heading 8543 is the residuary entry for electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85. As complete systems, the goods were found to fall within Heading 8543 70 99 rather than as base stations under Heading 8517 61 00, and the classification was upheld in favour of Revenue. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 23 Dec 2015 21:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176492 Imported IR transmit and receiver unit systems and burglary proof detection systems were analysed by reference to their tariff characteristics and principal function. Heading 8517 applies to base stations and other apparatus for transmission or reception of voice, images or data, while Heading 8543 is the residuary entry for electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85. As complete systems, the goods were found to fall within Heading 8543 70 99 rather than as base stations under Heading 8517 61 00, and the classification was upheld in favour of Revenue. Case-Laws Customs Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176492