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    <title>2024 (10) TMI 636 - CESTAT NEW DELHI</title>
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    <description>CESTAT NEW DELHI allowed appellant&#039;s appeal regarding classification of imported Router Line Cards. The Principal Commissioner had classified the goods under CTI 8517 62 90, but CESTAT held they should be classified under CTI 8517 70 10 as populated PCBs (printed circuit boards with electronic elements), following precedent in Vodafone India Limited case. This classification attracts NIL duty rate. The tribunal set aside the Principal Commissioner&#039;s order dated 24.02.2022, ruling that Router Line Cards are populated PCBs rather than the department&#039;s claimed classification.</description>
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    <pubDate>Wed, 18 Sep 2024 00:00:00 +0530</pubDate>
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      <title>2024 (10) TMI 636 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=760037</link>
      <description>CESTAT NEW DELHI allowed appellant&#039;s appeal regarding classification of imported Router Line Cards. The Principal Commissioner had classified the goods under CTI 8517 62 90, but CESTAT held they should be classified under CTI 8517 70 10 as populated PCBs (printed circuit boards with electronic elements), following precedent in Vodafone India Limited case. This classification attracts NIL duty rate. The tribunal set aside the Principal Commissioner&#039;s order dated 24.02.2022, ruling that Router Line Cards are populated PCBs rather than the department&#039;s claimed classification.</description>
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      <pubDate>Wed, 18 Sep 2024 00:00:00 +0530</pubDate>
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