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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Classification of imported goods - Tablet PC or mobile telephone ...


Imported Goods Classification: Tablet PC vs. Mobile Phone; Primary Function Decides.

April 16, 2019

Case Laws     Customs     AT

Classification of imported goods - Tablet PC or mobile telephone - voice communication is secondary function to the Tablet functions. When the importer themselves hold that Tablet function is predominant, any finding rendered by the Commissioner to the contrary cannot survive.

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