Network Switches in LANs Classified Under CTH 8471.80; Department Must Prove Assessee's Classification Incorrect. .80.

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....Classification of goods - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the Department to prove that the classification claimed by the assessee is incorrect - to be classified under CTH 8471.80 - AT....