Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Classification of imported goods - Line Extender - parts of ...


Imported Line Extender reclassified under Chapter Heading 8517; cannot operate independently, part of Digital Subscriber Line system.

July 15, 2023

Case Laws     Customs     AT

Classification of imported goods - Line Extender - parts of Digital Subscriber Line system - It is an admitted fact that ‘Line Extender’ cannot function in isolation but except as a part of digital line system. Hence, the classification under Chapter Heading 8543 is ruled out. Accordingly, the ‘Line Extender’ is rightly classifiable under Chapter Heading 8517 as claimed by the appellant. - AT

View Source

 


 

You may also like:

  1. Classification of imported goods - G-24 PL 001 GSM Chipset Wavecom (modem) - Since programmable controllers are specifically covered under Chapter Heading 8537, they are...

  2. Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...

  3. Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they...

  4. Classification of imported goods - Battery Fuse Units (BFU) - The tribunal examined whether the BFU should be classified under Chapter Heading 8529 as parts of Base...

  5. Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading...

  6. Classification of goods - aerosol valve - The third Heading 8424 covers, inter alia, mechanical appliances (whether or not hand operated) for projecting, dispersing or...

  7. Classification of imported goods - networking device - The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node)...

  8. Classification of imported goods - The following four devices, namely Echo Auto, Echo Flex, Echo Link and Echo Link Amp are classifiable under sub-heading 8517 62 90;...

  9. Classification of the imported goods - parts of frequency converter - As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all...

  10. Classification of imported goods - In case of heading 2106, the government has chosen to deviate from the prescription of the HSN by introducing Supplementary Notes to...

  11. Classification of imported goods - items imported for deployment in their ‘motorcycle’ production lines - Usage as determinant, or subsuming within broader descriptions,...

  12. The applicant sought clarification on the applicability of GST rate under notification No. 1/2017-Central Tax (Rate) for imported goods/spares supplied on ships. The...

  13. Project import - second-hand thermoforming plant and production line - in the absence of any restriction on subsequent sale, the benefit of assessment under chapter...

  14. The SC held that pure coconut oil, packaged and sold in small quantities ranging from 5 ml to 2 litres as 'edible oil', is classifiable under Heading 1513 'Coconut...

  15. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

 

Quick Updates:Latest Updates