https://www.taxtmi.com/caselaws?id=351073 Imported parts of a lawful interception monitoring system were held classifiable under Heading 8517 because they functioned as telecommunications apparatus for reception, conversion and transmission or regeneration of voice, data and images. The goods decoded, received, recorded, stored and transferred intercepted communications from a telecommunication network, so their role was integrally connected with network reception and interception rather than mere residual electrical processing. Heading 8543 was rejected because it is a residual entry for electrical machinery with individual functions not elsewhere specified, and the goods did not fall within that description. The contrary finding that the machines had no mechanism for receiving information was held factually incorrect, and classification under Heading 8517 was upheld. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 01 Mar 2019 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351073 Imported parts of a lawful interception monitoring system were held classifiable under Heading 8517 because they functioned as telecommunications apparatus for reception, conversion and transmission or regeneration of voice, data and images. The goods decoded, received, recorded, stored and transferred intercepted communications from a telecommunication network, so their role was integrally connected with network reception and interception rather than mere residual electrical processing. Heading 8543 was rejected because it is a residual entry for electrical machinery with individual functions not elsewhere specified, and the goods did not fall within that description. The contrary finding that the machines had no mechanism for receiving information was held factually incorrect, and classification under Heading 8517 was upheld. Case-Laws Customs Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351073