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
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