https://www.taxtmi.com/caselaws?id=418716 Imported base-station antennae were held classifiable as parts under CTH 85177090 because they functioned only when connected to the base station and did not independently perform conversion, regeneration, switching, or routing. The tariff restructuring from 01.01.2007, read with Note 5 and Note 2(a) of Section XVI, supported treatment of the antenna as a passive component rather than a standalone machine for reception, transmission and conversion of data. The competing classification under CTH 85176290 was rejected. en-us Fri, 18 Feb 2022 00:00:00 +0530 Mon, 21 Feb 2022 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418716 Imported base-station antennae were held classifiable as parts under CTH 85177090 because they functioned only when connected to the base station and did not independently perform conversion, regeneration, switching, or routing. The tariff restructuring from 01.01.2007, read with Note 5 and Note 2(a) of Section XVI, supported treatment of the antenna as a passive component rather than a standalone machine for reception, transmission and conversion of data. The competing classification under CTH 85176290 was rejected. Case-Laws Customs Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418716