https://www.taxtmi.com/caselaws?id=448284 CESTAT Mumbai held that imported telecommunication networking equipment support goods should be classified under CTH 8517 70 as parts rather than CTH 8517 62 90 as apparatus. The goods, including populated printed circuit boards and optical equipment, were deemed eligible for customs duty exemption under Notification 11/2014. The tribunal found that since the goods were not among the specifically excluded categories and qualified as parts under heading 8517, they merited duty exemption. The revenue's classification was rejected, and the appeal was allowed. en-us Mon, 18 Dec 2023 00:00:00 +0530 Mon, 15 Jan 2024 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448284 CESTAT Mumbai held that imported telecommunication networking equipment support goods should be classified under CTH 8517 70 as parts rather than CTH 8517 62 90 as apparatus. The goods, including populated printed circuit boards and optical equipment, were deemed eligible for customs duty exemption under Notification 11/2014. The tribunal found that since the goods were not among the specifically excluded categories and qualified as parts under heading 8517, they merited duty exemption. The revenue's classification was rejected, and the appeal was allowed. Case-Laws Customs Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448284