2025 (1) TMI 860

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..... ceiver - SFP-10G-SRL Optical Transceiver - QSFP-10G-UNIV Optical Transceiver, etc. - classifiable under Customs Tariff Item (CTI) 8517 6290 or not - exemption/ duty concession under Notification No.57/2017-Customs dated 30.06.2017 (Sl. No.20), as amended - it was held by CESTAT that 'The product under consideration i.e., Small Form-factor Pluggable Optical Transceiver of various models are cla .....

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..... elay of 130 days in filing the appeal which has not been satisfactorily explained. 2. We find no good reason to interfere with the impugned order dated 22.04.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 3. The appeal is, therefore, dismissed on the ground of delay as well as on merits. 4. Pending application(s), if any, stands disposed of. - .....

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