TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>SFP devices held classifiable under CTH 8517 79 90 and eligible for exemptions; petitions dismissed affirming classification</h1> <h3>Customs Authority For Advance Rulings New Delhi Versus Nokia Solutions And Networks India Pvt. Ltd.</h3> The SC declined to interfere with the HC's ruling that Small Form Factor Pluggable (SFP) devices are classifiable under CTH 8517 79 90 and thus eligible ... Classification of goods - Small Form Factor Pluggable (SFP) devices - 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? - it was held by High Court that 'SFPs should be classified under Entry 85177990 and be entitled to applicable exemptions.' HELD THAT:- It is not inclined to interfere with the common impugned order passed by the High Court - The Special Leave Petitions are, accordingly, dismissed. 'Delay condoned.' The Court considered the parties' submissions and the material on record and stated that 'we are not inclined to interfere with the common impugned order passed by the High Court.' On that basis, 'The Special Leave Petitions are, accordingly, dismissed.' The decision reflects exercise of appellate discretion to refuse interference with a High Court order after hearing counsel and reviewing records, without setting aside or remanding the impugned order. All ancillary reliefs were resolved: 'Pending applications, if any, also stand disposed of.' The order is procedural and dispositive, declining grant of special leave and leaving the High Court's determination intact.
TaxTMI 
TaxTMI 
