https://www.taxtmi.com/caselaws?id=400254 Imported access points, enterprise class Ethernet switches and networking appliances were found classifiable under CTH 85176290. Classification under the Customs Tariff Act must be determined by the tariff headings, section notes, chapter notes and the General Rules of Interpretation, not by exemption notifications. A later notification could not be used to shift the goods to another heading or reopen the earlier classification without legal basis. The classification already adopted consistently for similar imports, supported by earlier adjudication and foreign customs rulings, was therefore maintained. en-us Mon, 26 Oct 2020 00:00:00 +0530 Mon, 02 Nov 2020 14:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400254 Imported access points, enterprise class Ethernet switches and networking appliances were found classifiable under CTH 85176290. Classification under the Customs Tariff Act must be determined by the tariff headings, section notes, chapter notes and the General Rules of Interpretation, not by exemption notifications. A later notification could not be used to shift the goods to another heading or reopen the earlier classification without legal basis. The classification already adopted consistently for similar imports, supported by earlier adjudication and foreign customs rulings, was therefore maintained. Case-Laws Customs Mon, 26 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400254