https://www.taxtmi.com/caselaws?id=784085 Whether an insulated gate bipolar transistor (IGBT) is classifiable as a "transistor" under CTH 8541 or elsewhere was determined by applying the Customs Tariff and Harmonized System Explanatory Notes. The authority held that a transistor is a three- or four-terminal semiconductor device used to control current for switching/amplification, and an IGBT is a three-terminal device (gate, collector, emitter) that controls collector-emitter current via gate voltage. As the Explanatory Notes expressly include IGBTs as an example of transistors within heading 8541, the product was classified under CTI 85412900 (transistors, other than photosensitive transistors-other). en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784085 Whether an insulated gate bipolar transistor (IGBT) is classifiable as a "transistor" under CTH 8541 or elsewhere was determined by applying the Customs Tariff and Harmonized System Explanatory Notes. The authority held that a transistor is a three- or four-terminal semiconductor device used to control current for switching/amplification, and an IGBT is a three-terminal device (gate, collector, emitter) that controls collector-emitter current via gate voltage. As the Explanatory Notes expressly include IGBTs as an example of transistors within heading 8541, the product was classified under CTI 85412900 (transistors, other than photosensitive transistors-other). Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784085