https://www.taxtmi.com/caselaws?id=761078 CESTAT Bangalore held that 6 Port Connector Assembly imports should be classified under Customs Tariff Item Entry 85177090 rather than 85389000 as determined by the Department. The tribunal found that the goods function as interfaces between telecommunication and computer networks for transmitting voice, video and data, not electricity. Since they are not relay or switching equipment and don't connect optical fibers, they cannot be classified under Chapter 8538 as parts of electrical apparatus. The classification under Chapter 8517 for telecommunication equipment was deemed appropriate. en-us Mon, 26 Aug 2024 00:00:00 +0530 Tue, 05 Nov 2024 07:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761078 CESTAT Bangalore held that 6 Port Connector Assembly imports should be classified under Customs Tariff Item Entry 85177090 rather than 85389000 as determined by the Department. The tribunal found that the goods function as interfaces between telecommunication and computer networks for transmitting voice, video and data, not electricity. Since they are not relay or switching equipment and don't connect optical fibers, they cannot be classified under Chapter 8538 as parts of electrical apparatus. The classification under Chapter 8517 for telecommunication equipment was deemed appropriate. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761078