https://www.taxtmi.com/caselaws?id=449989 An imported student response system consisting of a wireless keypad and infrared receivers was classifiable under Heading 8471 because it operated as teaching accessories used with an automatic data processing machine and did not perform an independent individual function. Heading 8543 applies only to electrical apparatus having a standalone function, and the chapter notes and explanatory notes did not support that classification. The departmental classification under Heading 8543 was therefore unsustainable, and the appeal failed. en-us Thu, 22 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449989 An imported student response system consisting of a wireless keypad and infrared receivers was classifiable under Heading 8471 because it operated as teaching accessories used with an automatic data processing machine and did not perform an independent individual function. Heading 8543 applies only to electrical apparatus having a standalone function, and the chapter notes and explanatory notes did not support that classification. The departmental classification under Heading 8543 was therefore unsustainable, and the appeal failed. Case-Laws Customs Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449989