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TMI Blog2025 (2) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... led by M/s. Nokia Solutions and Networks India Private Limited under Section 28KA of the Customs Act challenging the impugned ruling of the Customs Authority for Advance Rulings (hereinafter 'Authority') dated 26th September, 2024. Both the appeals arise from two different rulings passed by the same Advance Ruling Authority on identical issues. 3. The short issue that arises is whether the Small Form Factor Pluggable (hereinafter 'SFP') is a part of a machinery and is liable to be classified under CTH 8517 7990 or whether it is to be classified as an apparatus/ machine under CTH 8517 6290. 4. The case of the Appellant is that the issue is no longer res integra and is fully covered by two Rulings of Customs, Excise and Service Tax Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned goods have been mentioned as parts with specific part number. I also find that goods have been subjected to 100% examination and the examinations report confirms all goods to be as per import invoice. It also endorses "card for DWDM". Besides, presently in terms of Customs Notification 24/2005 dated 01 03 2005 Sr. No. 13S goods of heading 85177010 and in terms of Customs Notification 57/2017 Sr. No. 5, goods of heading 35177090 are exempted from BCD unconditionally. All these details are sufficient to assume the legislative intension to exempt parts of Telecommunication Equipment which themselves are not machine and from BCD and therefore the action on the part of assessing officer to classify the impugned goods i.e. "Parts" as "Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Additional Solicitor General, would submit, after getting instructions, that the classification as has been done in the impugned order, has been accepted by the Department-Revenue (See order dated 25.01.2017 passed by Commissioner of Customs and Central Excise (Appeals), Hyderabad). In view of the aforesaid fact, the civil appeals are dismissed. Pending applications stand disposed of." 7. Similarly in IBM India Private Limited vs. Commissioner of Customs (Import) CESTAT, Mumbai had again considered the same products i.e., Transceiver for Ethernet Switch/ Transceiver modules of different models and had relied upon the Reliance Jio Infocomm (Supra) and had observed that the SFP's Optical Transceivers 9.1 were entitled to exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , department is contemplating steps to reverse the aforesaid order of the Hon'ble CESTAT, Mumbai. Currently, in a number of cases, the matter is under adjudication by CESTATs as detailed below: (i) Departmental Appeal by ACC, Mumbai: Order in Original No. CCGSS/11/2023-24 Adj. (l) ACC dated 14.08.2023 was passed by the Commissioner of Customs, Import, ACC, Mumbai, in the case of M/s Reliance Jio Infocomm Ltd. Vide the said order, adjudicating authority held the SFP classifiable under sub-heading 8517.70 as parts. However, on review, the Committee of Chief Commissioners directed the AA to file an appeal against the order. An appeal has accordingly been preferred before CESTAT, Mumbai and the same is pending. (ii) Party appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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