https://www.taxtmi.com/caselaws?id=756189 IC-Codecs imported as un-diced wafers or rolls were classifiable under CTI 8542 39 00 as electronic integrated circuits, because they were not capable of stand-alone transmission or reception and did not answer the description of communication apparatus under CTI 8517 62 90 at the time of import. The tariff scheme required classification by the heading terms read with the section and chapter notes, and the HSN notes supported treatment under Chapter 85, including monolithic integrated circuits. As the goods fell under Heading 8542, the exemption attached to that heading applied and the demand based on reclassification under Heading 8517 could not be sustained. en-us Mon, 22 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 08:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756189 IC-Codecs imported as un-diced wafers or rolls were classifiable under CTI 8542 39 00 as electronic integrated circuits, because they were not capable of stand-alone transmission or reception and did not answer the description of communication apparatus under CTI 8517 62 90 at the time of import. The tariff scheme required classification by the heading terms read with the section and chapter notes, and the HSN notes supported treatment under Chapter 85, including monolithic integrated circuits. As the goods fell under Heading 8542, the exemption attached to that heading applied and the demand based on reclassification under Heading 8517 could not be sustained. Case-Laws Customs Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756189