https://www.taxtmi.com/caselaws?id=374878 Imported video conferencing equipment was examined for exemption under Notification No. 24/2005-Cus and for classification under Heading 85176290. The exemption was denied because the notification excluded voice over internet protocol equipment, and the exclusion was read broadly to cover the imported system identified by technical opinions as VOIP equipment; the narrower view that only VOIP phones were excluded was rejected. The goods were also held classifiable under Heading 85176290, as they were designed for reception, conversion and transmission or regeneration of voice and images, with Note 3 to Section XVI supporting that classification. The alternative heading 85176990 was not accepted. en-us Tue, 22 Jan 2019 00:00:00 +0530 Fri, 08 Feb 2019 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374878 Imported video conferencing equipment was examined for exemption under Notification No. 24/2005-Cus and for classification under Heading 85176290. The exemption was denied because the notification excluded voice over internet protocol equipment, and the exclusion was read broadly to cover the imported system identified by technical opinions as VOIP equipment; the narrower view that only VOIP phones were excluded was rejected. The goods were also held classifiable under Heading 85176290, as they were designed for reception, conversion and transmission or regeneration of voice and images, with Note 3 to Section XVI supporting that classification. The alternative heading 85176990 was not accepted. Case-Laws Customs Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374878