https://www.taxtmi.com/caselaws?id=773863 Imported relay-based products were held classifiable under CTH 8537, because technical literature, catalogues and expert opinion showed they operated as integrated multifunctional systems performing protection, control, monitoring, metering, communication and programmable logic functions, rather than as simple relays under CTH 8536 49 00. The exemption in Notification No. 21/2002-Cus. was unavailable because it was confined to relays with contact rating up to 7 amperes and the goods were not simpliciter relays. For the GE India matter, prior departmental awareness and an earlier classification decision on similar goods meant the extended limitation period was not satisfied, so the demand was time-barred. en-us Wed, 25 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773863 Imported relay-based products were held classifiable under CTH 8537, because technical literature, catalogues and expert opinion showed they operated as integrated multifunctional systems performing protection, control, monitoring, metering, communication and programmable logic functions, rather than as simple relays under CTH 8536 49 00. The exemption in Notification No. 21/2002-Cus. was unavailable because it was confined to relays with contact rating up to 7 amperes and the goods were not simpliciter relays. For the GE India matter, prior departmental awareness and an earlier classification decision on similar goods meant the extended limitation period was not satisfied, so the demand was time-barred. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773863