https://www.taxtmi.com/caselaws?id=424210 Populated printed circuit cards used in Photonic Service Switch equipment were classified as parts under Heading 8517 70 10, not as independent telecommunication machines under Heading 8517 62 70. The technical literature showed that the cards were inserted into and operated only as components of the main switch, while the Department produced no technical material, sampling, or expert evidence to establish independent functionality. The HSN notes were read as applying to complete apparatus, and the decisive principle applied was that an item which cannot function independently and is integral to the working of the main equipment is classifiable as a part rather than as a standalone machine. en-us Wed, 22 Jun 2022 00:00:00 +0530 Fri, 24 Jun 2022 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424210 Populated printed circuit cards used in Photonic Service Switch equipment were classified as parts under Heading 8517 70 10, not as independent telecommunication machines under Heading 8517 62 70. The technical literature showed that the cards were inserted into and operated only as components of the main switch, while the Department produced no technical material, sampling, or expert evidence to establish independent functionality. The HSN notes were read as applying to complete apparatus, and the decisive principle applied was that an item which cannot function independently and is integral to the working of the main equipment is classifiable as a part rather than as a standalone machine. Case-Laws Customs Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424210