https://www.taxtmi.com/caselaws?id=456255 CESTAT New Delhi held that router line cards should be classified under CTI 8517 70 90 rather than CTI 8517 69 90. The tribunal determined that line cards are populated PCBs that cannot function standalone and require insertion into existing router chassis slots to become operational. Since these proprietary components are manufacturer-specific and depend on the router's control module for intelligence, they constitute parts rather than independent apparatus. The classification under CTI 8517 70 90 attracts NIL duty rate. The Principal Commissioner's order was set aside and appeal allowed. en-us Tue, 20 Sep 2022 00:00:00 +0530 Wed, 10 Jul 2024 08:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456255 CESTAT New Delhi held that router line cards should be classified under CTI 8517 70 90 rather than CTI 8517 69 90. The tribunal determined that line cards are populated PCBs that cannot function standalone and require insertion into existing router chassis slots to become operational. Since these proprietary components are manufacturer-specific and depend on the router's control module for intelligence, they constitute parts rather than independent apparatus. The classification under CTI 8517 70 90 attracts NIL duty rate. The Principal Commissioner's order was set aside and appeal allowed. Case-Laws Customs Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456255