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of CESTAT ruled that fiber optic transmitters/receivers/transceivers are properly classifiable under CTH 85176290 as Optical Terminal Equipment rather than CTH 854230, upholding denial of exemption under Notification 57/2017. The Tribunal partially allowed the appeal by setting aside extended period invocation, confiscation, and penalties under Sections 112(a) and 114A, finding no evidence of deliberate suppression or fraud. However, penalty under Section 114AA was sustained as appellant knowingly entered classification different from supplier documentation. The matter was remanded for redetermination of duty demand quantum, with instructions to credit amounts already paid by appellant.
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