HSN CODE CLASSIFICATION OF PLC SPLITTERS

[Vs Paripurnan]

PLC SPLITTERS CAN BE CLASSIFIED UNDER SEVERAL HSN CODES - 85177090 OR 85176290 OR 85176990 OR 85359000 OR 85371000 OR 85369090

Depending upon the classification, the customs duty rates vary.

Based on the usage that PLC SPLITTERS are used in a 'Fiber To The Home' network, where the PLC Splitter does not use any electrical power it has to be considered passive component & hence it should be classified under 85176990

Is this a correct legal approach

AI Summary

PLC splitters for Fiber-To-The-Home networks classified under HSN 8517.69.90 as passive optical components A customs classification query addressed whether PLC splitters used in Fiber-To-The-Home networks should be classified under HSN code 85176990, given their passive nature and lack of electrical power requirements. The response confirmed that PLC splitters are passive optical components operating through optical waveguide technology without electronic components or power supply needs. The appropriate classification is HSN 8517.69.90 for 'Other apparatus for transmission or reception of voice, images or other data, not elsewhere specified' rather than codes for active devices or electrical switching apparatus. This classification is supported by legal precedents including a Mumbai ruling, consistent import data, and Kolkata Customs acknowledgment. The passive, non-electrical nature of PLC splitters in telecommunication networks justifies this classification, with recommendations to support import declarations with technical documentation and manufacturer certifications.