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TMI Blog2020 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of the appellants. Learned counsel has demonstrated that US and German Customs have given rulings classifying the goods at six digit level as claimed by the appellants. Department has not made out any case for reopening of the classification of the impugned goods. Classification of the imported goods should be based on specific headings, section notes and chapter notes and General Rules of Interpretation of Tariff and HSN. The department has tried to change the classification of the goods being imported by the appellants from CTH 85176290 to CTH 85176990 on the basis of a notification without making any case for revising the classification of the goods. This is not permissible. The department s reliance on Notification No.2/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of telecommunication internet equipment and their parts imported by the appellants i.e. Ingram Micro India Pvt Ltd., Chennai. The appellants had filed Bill of Entry 8490695 dated 17.10.2018 for clearance of imported goods declared as (a) Access point (b) Enterprise class Ethernet switches (other than carrier Ethernet switches) and (c) Networking appliances classifying the same under CTH 85176290 and claiming benefit of 10% BCD in terms of Notification No.57/2017 dated 30.06.2017. The department claims that the proper classification would be under 85176290 as per Sl.No.20 of the said notification. 2.1 Learned Counsel for the appellants submits that the department has erred seriously in classifying the goods on the basis of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ram Micro India Pvt Ltd are classifiable under CTH 85176290 of the Customs Tariff since these access points are having MIMO technology but without LTE standard; the exemption claimed under Notification No.24/2005 dt.1.3.2005 is applicable to the same. Learned Counsel submits bills of entry where in the impugned access points are classified under CTH 85176290. 2.3 Learned Counsel submits in relation to Ethernet Switches, that the literature available in Wikipedia and other sources would show the distinction between Carrier Ethernet switches and Enterprise Ethernet switches; whereas Ethernet switches are used in a compact environment having a few users, carrier Ethernet switches are used where large numbers of users are involved say by tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o accepts the same. He also submits that Learned Commissioner (Appeals), while accepting that the impugned goods carry out the functions of reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing avers that there is no specific entry available for the products imported and goes on to classify the impugned goods under 85176990, for the reason that in terms of Rule 3 (c) of General Rules of Interpretation in case a product falls under two headings, the last of such classifications would prevail. Learned counsel submits that this ground has not been taken by the Show Cause Notice, original authority; Learned Commissioner (Appeals) has not explained as to how there were two differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has passed a comprehensive order holding the classification of the goods in favour of the appellants. Learned counsel has demonstrated that US and German Customs have given rulings classifying the goods at six digit level as claimed by the appellants. We find that department has not made out any case for reopening of the classification of the impugned goods. We find that classification of the imported goods should be based on specific headings, section notes and chapter notes and General Rules of Interpretation of Tariff and HSN. The department has tried to change the classification of the goods being imported by the appellants from CTH 85176290 to CTH 85176990 on the basis of a notification without making any case for revising the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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