Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Transponder, Muxponder, and Optical splitter cards are ...


Transponder, Muxponder, Optical splitter cards classified as 'parts' under CTI 8517 70 90, not 'other communication apparatus' CTI 8517 62 90. #

Case Laws     Customs

July 11, 2024

Transponder, Muxponder, and Optical splitter cards are classified under Customs Tariff Item (CTI) 8517 70 90 as 'parts' and not under CTI 8517 62 90 as 'other communication apparatus'. These cards are not cross-compatible with devices of other manufacturers and are solely usable for predetermined purposes with the main equipment. They have no separable function of their own and require slotting into the chassis to source power and intelligence. Unlike NIC cards, which are distinct and separable, these cards are essential for the main equipment to operate. The Principal Commissioner erred in classifying them as NIC cards. The subject cards are not similar in nature to NIC cards, and any reliance on NIC card classification is misplaced. The impugned order is set aside, and the appeal is allowed.

View Source

 


 

You may also like:

  1. Classification of imported goods - networking device - The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node)...

  2. Classification of goods - import of optical fibre cables (OFC) – merit classification under CTH 9001 of the Customs Tariff and not under CTH 8544 70 90 - AT

  3. Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a...

  4. Classification of imported goods - goods imported by the appellants for providing support services in respect of telecommunication networking equipment - The impugned...

  5. The High Court held that the Echo Dot (5th Gen), Echo Dot (5th Gen) with Clock, and Echo Pop devices are classifiable under Customs Tariff Heading (CTH) 8517 62 90, not...

  6. Classification of imported goods - The following four devices, namely Echo Auto, Echo Flex, Echo Link and Echo Link Amp are classifiable under sub-heading 8517 62 90;...

  7. Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20%...

  8. Classification of the goods described in the Bills of Entry - eNodeB BTS/Micro Cell BTS/Femto Cells BTS/Pico Cells BTS - The goods deserve to be classified under CTH...

  9. Classification of imported goods - Gigabit Passive Optical Networks Optical Network Termination (hereinafter referred to as GPON ONT) - the impugned good is a...

  10. Exemption under the Sr. no. 13S, heading no. 8517 70 10 limited to certain specified items only - Notification No. 24/2005 dated 1st March, 2005

  11. The Antenna used at Base Transceiver Station/NodeB/eNodeB in a wireless telecommunication network, merits classification under CTH 8517 62 90.

  12. Classification - Import of ‘Accordion springs’ - The Tribunal rejected the appellant's reliance on expert opinions, stating that classification is a quasi-judicial...

  13. The imported goods, IC-Codecs, are electronic integrated circuits used in the manufacture of mobile phones and tablets. They are classified under Customs Tariff Item...

  14. Classification of imported goods - gold coins (round) (other than legal tender) - when HSN is a safe guide for tariff classification under the Tariff Act, CTH 7118 under...

  15. Classification of imported goods - (ViewBoard) ViewSonic Interactive Display System - the goods were Automatic Data Processing Machines [ADPM ] or Monitors - The goods...

 

Quick Updates:Latest Updates