https://www.taxtmi.com/caselaws?id=439330 Nokia 7210 SAS network equipment was examined for customs classification and exemption eligibility. On technical specifications, trade parlance and the telecom regulator's view, the AAR held that the products function principally as routers and are classifiable under subheading 85176290. Applying strict construction of exemption notifications, the AAR further found that Sr. No. 13N of Notification No. 24/2005-Customs covers routers without any additional exclusion for mixed-function devices, and therefore the products are eligible for the customs duty exemption. en-us Wed, 19 Oct 2022 00:00:00 +0530 Tue, 26 Sep 2023 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439330 Nokia 7210 SAS network equipment was examined for customs classification and exemption eligibility. On technical specifications, trade parlance and the telecom regulator's view, the AAR held that the products function principally as routers and are classifiable under subheading 85176290. Applying strict construction of exemption notifications, the AAR further found that Sr. No. 13N of Notification No. 24/2005-Customs covers routers without any additional exclusion for mixed-function devices, and therefore the products are eligible for the customs duty exemption. Case-Laws Customs Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439330