https://www.taxtmi.com/caselaws?id=2023 Imported GPS receiver equipment was held classifiable as radio navigational aid apparatus under Heading 85.26 because it operated by receiving satellite radio signals to determine position and assist navigation. Heading 90.14, dealing with direction-finding compasses and similar navigational instruments, did not extend to equipment functioning through radio signals from satellites, and the Chapter 90 exclusion for radio navigational aid apparatus reinforced that classification. The equipment was therefore correctly placed under Heading 85.26 and excluded from Heading 90.14. en-us Wed, 11 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2023 Imported GPS receiver equipment was held classifiable as radio navigational aid apparatus under Heading 85.26 because it operated by receiving satellite radio signals to determine position and assist navigation. Heading 90.14, dealing with direction-finding compasses and similar navigational instruments, did not extend to equipment functioning through radio signals from satellites, and the Chapter 90 exclusion for radio navigational aid apparatus reinforced that classification. The equipment was therefore correctly placed under Heading 85.26 and excluded from Heading 90.14. Case-Laws Customs Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2023