https://www.taxtmi.com/caselaws?id=309581 Composite network equipment is classified by its principal function under the tariff, and data centre switch router models with predominant switching capability fall under tariff item 85176290. A specific customs exemption limited to routers does not apply where the goods are principally switches, even if routing functionality is present. The later concessional duty notification remains available where the goods do not satisfy the notification's express exclusion for carrier-class equipment, and enterprise-type switches outside that exclusion continue to qualify for the benefit. en-us Tue, 12 Oct 2021 00:00:00 +0530 Mon, 11 Sep 2023 22:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309581 Composite network equipment is classified by its principal function under the tariff, and data centre switch router models with predominant switching capability fall under tariff item 85176290. A specific customs exemption limited to routers does not apply where the goods are principally switches, even if routing functionality is present. The later concessional duty notification remains available where the goods do not satisfy the notification's express exclusion for carrier-class equipment, and enterprise-type switches outside that exclusion continue to qualify for the benefit. Case-Laws Customs Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309581