https://www.taxtmi.com/caselaws?id=48637 The Authority for Advance Rulings determined that the Submerged Passive Tilt Equalizer R4, Submerged Adjustable Slope Equalizer Unit R3, and Submerged Passive Equalizer Unit R2 are correctly classified under Tariff Heading 8517 50 99 of the Customs Tariff Act. The Authority rejected the Commissioner's argument for classification under a more general heading, emphasizing the specific role of these equalizers in submerged telecommunication systems. en-us Thu, 24 Nov 2005 00:00:00 +0530 Fri, 23 Oct 2015 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48637 The Authority for Advance Rulings determined that the Submerged Passive Tilt Equalizer R4, Submerged Adjustable Slope Equalizer Unit R3, and Submerged Passive Equalizer Unit R2 are correctly classified under Tariff Heading 8517 50 99 of the Customs Tariff Act. The Authority rejected the Commissioner's argument for classification under a more general heading, emphasizing the specific role of these equalizers in submerged telecommunication systems. Case-Laws Customs Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48637