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The AAR held that the applicant is eligible to claim the benefit of reduced duty of 10% under Sl. No. 22 of Notification No. 57/2017-Customs for importing populated printed circuit boards (PCBs) for manufacturing telecommunication equipment, specifically GPON ONTs/OLTs. The PCBs are not finished products but parts, and the configuration, testing, and addition of software play a crucial role in giving character to the GPON ONT/OLT device. The decision is based on the CESTAT Mumbai ruling in Commissioner of Customs, Mumbai v. Reliance Jio Infocomm Ltd., upheld by the SC, which dealt with classification of similar populated PCBs incorporated in photonic service switches.
The AAR held that the applicant is eligible to claim the benefit of reduced duty of 10% under Sl. No. 22 of Notification No. 57/2017-Customs for importing populated printed circuit boards (PCBs) for manufacturing telecommunication equipment, specifically GPON ONTs/OLTs. The PCBs are not finished products but parts, and the configuration, testing, and addition of software play a crucial role in giving character to the GPON ONT/OLT device. The decision is based on the CESTAT Mumbai ruling in Commissioner of Customs, Mumbai v. Reliance Jio Infocomm Ltd., upheld by the SC, which dealt with classification of similar populated PCBs incorporated in photonic service switches.
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