The AAR ruled that Small-Form Factor Pluggable (SFP) ...

Small-Form Factor Pluggable Transceivers Classified as Apparatus, Not Parts, Under CTH 85176290; Optical SFPs Ineligible for Duty Concessions

March 8, 2025

Case Laws Customs AAR

The AAR ruled that Small-Form Factor Pluggable (SFP) Transceivers are properly classifiable under CTH 85176290 as "other machines for reception, conversion and transmission of data" rather than as parts under CTH 85177990. The authority determined that these devices function as electro-optical converters, which are categorized as apparatus rather than parts in the Explanatory Notes. Regarding duty concessions, the AAR held that Optical SFP Transceivers are ineligible for concessional basic customs duty under Sr. No. 20 of Notification No. 57/2017-Cus because they qualify as Optical Transport Equipment, which is specifically excluded from the concession. However, electrical SFP Transceivers remain eligible for the concessional duty rate.

View Source

← Previous Next →

The AAR ruled that Small-Form Factor Pluggable (SFP) ...

Small-Form Factor Pluggable Transceivers Classified as Apparatus, Not Parts, Under CTH 85176290; Optical SFPs Ineligible for Duty Concessions

March 8, 2025

Case Laws Customs AAR

You may also like:

HC determined that Small Form Factor Pluggable (SFP) devices are correctly classified under CTH 8517 7990 as parts of machinery, not under CTH 8517 6290 as...

Hybrid/Pure Matrix Cards for PTN Equipment classifiable under CTH 8517 70 10 as 'parts' of goods and Small Form Factor Pluggable for PTN Equipment classifiable under CTH...

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

CESTAT ruled on classification disputes for various mobile phone components. The Tribunal held that Receivers should be classified under CTH 85177090 as phone parts, not...

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

The appellant incorrectly classified imported Fork/Yoke 5th and reverse gear shift components (motor vehicle parts) under CTH 84831099 as "Transmission Shafts" rather...

Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under...

Classification of an Electric Power Steering (EPS) Electronic Control Unit (ECU) and its parts under the Customs Tariff Headings. It was held that the EPS-ECU acts as...

Multimedia speakers imported were classified under Customs Tariff Heading (CTH) 8518 2200, not CTH 8519 8100 and CTH 8527 9990. Notification No. 49/2008-CE(NT) dated...

CESTAT determined that imported ATM monitors are classifiable under CTH 8473 as parts of ATMs, not CTH 8528 as general monitors. The tribunal applied Clause 2(b)...

Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as...

The dispute centered around the classification of imported goods, calcium carbonate, under the appropriate Customs Tariff Heading (CTH). The revenue classified it as...

Classification of machines - Air Jet Filters - Super Jet Small Filters - rice milling machinery or otherwise? - whether classified under CTH 8421.10 or under CTH 8437? -...

Quick Updates: