https://www.taxtmi.com/caselaws?id=755341 CESTAT New Delhi allowed the appeal regarding classification of imported transponder, muxponder, and optical splitter cards. The tribunal held these cards should be classified under CTI 8517 70 90 as parts rather than CTI 8517 62 90 as claimed by appellant or as communication apparatus. Following the precedent in Vodafone Idea Limited, the tribunal found these cards were essential for router operation, not cross-compatible with other manufacturers' devices, had no separable function, and required dedicated chassis slots to operate. The tribunal distinguished these from network interface cards, noting they were tailor-made for specific equipment and could not function independently. The Principal Commissioner's order was set aside. en-us Mon, 01 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755341 CESTAT New Delhi allowed the appeal regarding classification of imported transponder, muxponder, and optical splitter cards. The tribunal held these cards should be classified under CTI 8517 70 90 as parts rather than CTI 8517 62 90 as claimed by appellant or as communication apparatus. Following the precedent in Vodafone Idea Limited, the tribunal found these cards were essential for router operation, not cross-compatible with other manufacturers' devices, had no separable function, and required dedicated chassis slots to operate. The tribunal distinguished these from network interface cards, noting they were tailor-made for specific equipment and could not function independently. The Principal Commissioner's order was set aside. Case-Laws Customs Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755341