https://www.taxtmi.com/caselaws?id=30233 Imported patch panels used for connecting hardware in computer and network systems were classified as accessories for automatic data processing machines, not as boards or panels for electric control or distribution of electricity. The tribunal found that their function was data transmission and computer connectivity, not electrical control, so Heading 8537.10 did not apply. The reasoning followed an earlier decision on computer cable assemblies, and the lower authority's classification was set aside, with the appeal succeeding and consequential relief granted. en-us Mon, 10 Mar 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30233 Imported patch panels used for connecting hardware in computer and network systems were classified as accessories for automatic data processing machines, not as boards or panels for electric control or distribution of electricity. The tribunal found that their function was data transmission and computer connectivity, not electrical control, so Heading 8537.10 did not apply. The reasoning followed an earlier decision on computer cable assemblies, and the lower authority's classification was set aside, with the appeal succeeding and consequential relief granted. Case-Laws Central Excise Mon, 10 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30233