https://www.taxtmi.com/caselaws?id=428770 The imported GPON ONT devices were classified under sub-heading 8517 69 50 of the Customs Tariff Act, 1975, making them eligible for the nil rate of duty under Sr. No. 13P of Notification No. 24/2005-Customs. The court rejected the classification of the GPON ONT as a router under sub-heading 8517 69 30 and determined that they do not qualify for the benefit under Sr. No. 421 of Notification No. 50/2017-Customs. The judgment emphasized the specific functions and categorization of the devices under the subscriber end equipment, concluding their classification under sub-heading 8517 69 50. en-us Thu, 20 Jan 2022 00:00:00 +0530 Mon, 10 Oct 2022 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428770 The imported GPON ONT devices were classified under sub-heading 8517 69 50 of the Customs Tariff Act, 1975, making them eligible for the nil rate of duty under Sr. No. 13P of Notification No. 24/2005-Customs. The court rejected the classification of the GPON ONT as a router under sub-heading 8517 69 30 and determined that they do not qualify for the benefit under Sr. No. 421 of Notification No. 50/2017-Customs. The judgment emphasized the specific functions and categorization of the devices under the subscriber end equipment, concluding their classification under sub-heading 8517 69 50. Case-Laws Customs Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428770