https://www.taxtmi.com/caselaws?id=750861 CESTAT Mumbai ruled on classification of imported IP phones across different categories. The tribunal held that IP audio phones and IP audio conference phones should be classified under CTI 8517 1810, not CTI 8517 6990 as claimed by Revenue, since their principal function remains telephony despite additional internet connectivity features. The essential nature as communication devices for speech/audio signals was not altered by data transmission capabilities through internet, Ethernet, or WiFi. Wireless IP phones were classified under CTI 8517 1290. The Commissioner (Appeals) order was set aside and appeal allowed, favoring the appellant's classification position over Revenue's claims. en-us Fri, 16 Feb 2024 00:00:00 +0530 Tue, 02 Apr 2024 08:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750861 CESTAT Mumbai ruled on classification of imported IP phones across different categories. The tribunal held that IP audio phones and IP audio conference phones should be classified under CTI 8517 1810, not CTI 8517 6990 as claimed by Revenue, since their principal function remains telephony despite additional internet connectivity features. The essential nature as communication devices for speech/audio signals was not altered by data transmission capabilities through internet, Ethernet, or WiFi. Wireless IP phones were classified under CTI 8517 1290. The Commissioner (Appeals) order was set aside and appeal allowed, favoring the appellant's classification position over Revenue's claims. Case-Laws Customs Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750861