https://www.taxtmi.com/caselaws?id=751791 CESTAT Mumbai ruled that Small Form-factor Pluggable Optical Transceivers are classifiable under CTI 8517 7090 as "other parts" rather than CTI 8517 6290 as claimed by Revenue. The tribunal found these goods eligible for duty concession under Serial No. 5(a) of Notification No. 57/2017-Customs, rejecting the Commissioner's finding that they constitute optical transport equipment ineligible for exemption. The appeal was allowed, overturning the denial of concessional Basic Customs Duty of 10% and confirming appellants' entitlement to notification benefits. en-us Mon, 22 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751791 CESTAT Mumbai ruled that Small Form-factor Pluggable Optical Transceivers are classifiable under CTI 8517 7090 as "other parts" rather than CTI 8517 6290 as claimed by Revenue. The tribunal found these goods eligible for duty concession under Serial No. 5(a) of Notification No. 57/2017-Customs, rejecting the Commissioner's finding that they constitute optical transport equipment ineligible for exemption. The appeal was allowed, overturning the denial of concessional Basic Customs Duty of 10% and confirming appellants' entitlement to notification benefits. Case-Laws Customs Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751791