https://www.taxtmi.com/caselaws?id=31341 A modular telephone plug used to connect the handset with the main telephone set was classified under Heading 85.17 as electrical apparatus for line telephony and its parts, not under Heading 85.36 as general electrical apparatus for making connections in electrical circuits. The specific telephony heading prevailed because the goods were expressly used as part of line telephony, and the fact that the circuit operated below 1000 volts did not justify shifting to the more general heading. Sub-heading 8517.90 was treated as the appropriate classification, and the refund rejection based on Heading 85.36 was held unsustainable. en-us Wed, 14 May 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31341 A modular telephone plug used to connect the handset with the main telephone set was classified under Heading 85.17 as electrical apparatus for line telephony and its parts, not under Heading 85.36 as general electrical apparatus for making connections in electrical circuits. The specific telephony heading prevailed because the goods were expressly used as part of line telephony, and the fact that the circuit operated below 1000 volts did not justify shifting to the more general heading. Sub-heading 8517.90 was treated as the appropriate classification, and the refund rejection based on Heading 85.36 was held unsustainable. Case-Laws Customs Wed, 14 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31341