https://www.taxtmi.com/caselaws?id=446332 Imported G-24 PL 001 GSM Chipset Wavecom goods were analysed as a programmable processor mounted on a printed circuit board. Classification under Chapter Heading 8517 was rejected because that heading covers telecommunication apparatus, while the item's description and function showed it to operate as a programmable controller used in automatic metering systems. The HSN Explanatory Notes to Chapter Heading 8537 specifically include programmable controllers, and the Board's Section 37B order also treated programmable logic controllers and similar goods as falling under Heading 85.37. The proper classification test is the nature and function of the goods as imported, not their alleged end-use as a modem component; the goods were therefore classifiable under Chapter Heading 8537. en-us Thu, 30 Nov 2023 00:00:00 +0530 Tue, 02 Jun 2026 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446332 Imported G-24 PL 001 GSM Chipset Wavecom goods were analysed as a programmable processor mounted on a printed circuit board. Classification under Chapter Heading 8517 was rejected because that heading covers telecommunication apparatus, while the item's description and function showed it to operate as a programmable controller used in automatic metering systems. The HSN Explanatory Notes to Chapter Heading 8537 specifically include programmable controllers, and the Board's Section 37B order also treated programmable logic controllers and similar goods as falling under Heading 85.37. The proper classification test is the nature and function of the goods as imported, not their alleged end-use as a modem component; the goods were therefore classifiable under Chapter Heading 8537. Case-Laws Customs Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446332