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Showing contexts for: HS classification in M/S. Teracom Private Limited vs Commissioner Of Customs, Goa on 10 August, 2009Matching Fragments
12.1) Heading 85.25 covers cellular phones. In HSN Explanatory Notes, 1992 edition cellular phones have not been included by name, in heading 85.25.
12.2) HS Classification Committee in its 20th Meeting (page 1439, Sl.No.412) took a decision to the effect that cellular phones are classifiable under heading 85.25. The Committee considered two competing entries viz. Heading 85.15 and 85.25 and came to the conclusion that cellular phones are classifiable under heading 85.25, by applying General Interpretative Rule 1.