https://www.taxtmi.com/caselaws?id=425837 SFP modules that operate only when fitted into telecom equipment and do not function as stand-alone apparatus are classifiable as parts of telecom equipment under Heading 8517, not as complete machines. The classification followed the finding that the modules serve as the interface between electrical and optical domains within the host equipment and are integral to its operation. As goods falling under Heading 8517, they are entitled to the benefit of Notification No. 24/2005-Cus, and the Revenue's challenge fails. en-us Fri, 29 Jul 2022 00:00:00 +0530 Thu, 21 May 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425837 SFP modules that operate only when fitted into telecom equipment and do not function as stand-alone apparatus are classifiable as parts of telecom equipment under Heading 8517, not as complete machines. The classification followed the finding that the modules serve as the interface between electrical and optical domains within the host equipment and are integral to its operation. As goods falling under Heading 8517, they are entitled to the benefit of Notification No. 24/2005-Cus, and the Revenue's challenge fails. Case-Laws Customs Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425837