https://www.taxtmi.com/caselaws?id=424210 The Tribunal upheld the classification of imported "Cards" as parts of DWDM Equipment-Photonic Service Switch under Customs Tariff Sub-heading 8517 7010, rejecting the Department's reclassification under CTH 8517 62 90. The goods were deemed eligible for exemption under Notification 57/2017, as they were considered integral parts of the DWDM equipment and not complete machines. The Tribunal concluded that the imported goods are populated circuit boards and should be classified as parts under CTH 8517 7010, affirming the Commissioner (Appeals)'s decision and dismissing the Department's appeals. en-us Wed, 22 Jun 2022 00:00:00 +0530 Fri, 24 Jun 2022 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424210 The Tribunal upheld the classification of imported "Cards" as parts of DWDM Equipment-Photonic Service Switch under Customs Tariff Sub-heading 8517 7010, rejecting the Department's reclassification under CTH 8517 62 90. The goods were deemed eligible for exemption under Notification 57/2017, as they were considered integral parts of the DWDM equipment and not complete machines. The Tribunal concluded that the imported goods are populated circuit boards and should be classified as parts under CTH 8517 7010, affirming the Commissioner (Appeals)'s decision and dismissing the Department's appeals. Case-Laws Customs Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424210