https://www.taxtmi.com/caselaws?id=465561 The dominant issue was whether a photocoupler used in air-conditioners is classifiable as a photosensitive semiconductor device under CTH 8541 (CTI 85414900) or as a part of an air-conditioner under CTH 8415 (CTI 84151090). Applying GIR 1, Note 2(a) to Section XVI, and the Explanatory Notes to Heading 8541, the authority held that a photocoupler, comprising an input LED and an output photodetector, squarely falls within "photosensitive semiconductor devices" under Heading 8541, and its classification is determined by its intrinsic nature rather than end-use. As it is not specifically covered under CTI 85414100-85414300, it was classified under CTI 85414900. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465561 The dominant issue was whether a photocoupler used in air-conditioners is classifiable as a photosensitive semiconductor device under CTH 8541 (CTI 85414900) or as a part of an air-conditioner under CTH 8415 (CTI 84151090). Applying GIR 1, Note 2(a) to Section XVI, and the Explanatory Notes to Heading 8541, the authority held that a photocoupler, comprising an input LED and an output photodetector, squarely falls within "photosensitive semiconductor devices" under Heading 8541, and its classification is determined by its intrinsic nature rather than end-use. As it is not specifically covered under CTI 85414100-85414300, it was classified under CTI 85414900. Case-Laws Customs Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465561