https://www.taxtmi.com/caselaws?id=439333 Data centre switch router models were classified under sub-heading 85176290 because they were composite network equipment performing switching and routing functions, and their principal function was routing under Rule 1 of the General Rules for Interpretation and Note 3 to Section XVI. On that basis, the goods qualified as routers for Sr. No. 13N of Notification No. 24/2005-Customs, which was applied according to its plain text. However, the concessional benefit under Sr. No. 20 of Notification No. 57/2017-Customs was denied because the goods were capable of functioning as carrier-grade ethernet switches and the notification expressly excluded carrier ethernet switches. en-us Tue, 15 Nov 2022 00:00:00 +0530 Mon, 15 Dec 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439333 Data centre switch router models were classified under sub-heading 85176290 because they were composite network equipment performing switching and routing functions, and their principal function was routing under Rule 1 of the General Rules for Interpretation and Note 3 to Section XVI. On that basis, the goods qualified as routers for Sr. No. 13N of Notification No. 24/2005-Customs, which was applied according to its plain text. However, the concessional benefit under Sr. No. 20 of Notification No. 57/2017-Customs was denied because the goods were capable of functioning as carrier-grade ethernet switches and the notification expressly excluded carrier ethernet switches. Case-Laws Customs Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439333