https://www.taxtmi.com/caselaws?id=791973 Imported goods were treated as relays under CTI 8536 49 00 because their essential function was control, protection and supervision of electrical systems, while monitoring features were merely ancillary; the residual classification under CTI 8536 90 90 was rejected. Goods with a contact rating of 5 amperes met the exemption condition for relays up to 7 amperes under Notification No. 12/2012, so the three non-MICOM products qualified for exemption, while MICOM relays did not because their rating exceeded the limit. As the classification and exemption issues were resolved on the record, the related penalties under the Customs Act were set aside. en-us Mon, 18 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791973 Imported goods were treated as relays under CTI 8536 49 00 because their essential function was control, protection and supervision of electrical systems, while monitoring features were merely ancillary; the residual classification under CTI 8536 90 90 was rejected. Goods with a contact rating of 5 amperes met the exemption condition for relays up to 7 amperes under Notification No. 12/2012, so the three non-MICOM products qualified for exemption, while MICOM relays did not because their rating exceeded the limit. As the classification and exemption issues were resolved on the record, the related penalties under the Customs Act were set aside. Case-Laws Customs Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791973