https://www.taxtmi.com/caselaws?id=309581 The ruling classified the imported Data Centre Switch Routers under sub-heading 85176290 of the Customs Tariff Act, making them eligible for benefits under Sr. No. 20 of Notification No. 57/2017-Customs. However, the routers were deemed ineligible for benefits under Sr. No. 13N of Notification No. 24/2005-Customs due to their predominant function as non-carrier ethernet switches. 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 The ruling classified the imported Data Centre Switch Routers under sub-heading 85176290 of the Customs Tariff Act, making them eligible for benefits under Sr. No. 20 of Notification No. 57/2017-Customs. However, the routers were deemed ineligible for benefits under Sr. No. 13N of Notification No. 24/2005-Customs due to their predominant function as non-carrier ethernet switches. Case-Laws Customs Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309581