https://www.taxtmi.com/caselaws?id=764494 CESTAT NEW DELHI held that Hybrid/Pure Matrix Cards and Small Form Factor Pluggable components for PTN Equipment should be classified as parts rather than independent communication apparatus. The tribunal determined these goods cannot function independently without the main equipment and only become operational when plugged into modular chassis slots. Following precedent from Vodafone Idea Limited, the tribunal applied twin tests confirming the components lack separable function and are essential for main equipment operation. Hybrid/Pure Matrix Cards classified under CTI 8517 70 10 and Small Form Factor Pluggable under CTI 8517 70 90 as parts. Appeal allowed. en-us Mon, 01 Jul 2024 00:00:00 +0530 Fri, 10 Jan 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764494 CESTAT NEW DELHI held that Hybrid/Pure Matrix Cards and Small Form Factor Pluggable components for PTN Equipment should be classified as parts rather than independent communication apparatus. The tribunal determined these goods cannot function independently without the main equipment and only become operational when plugged into modular chassis slots. Following precedent from Vodafone Idea Limited, the tribunal applied twin tests confirming the components lack separable function and are essential for main equipment operation. Hybrid/Pure Matrix Cards classified under CTI 8517 70 10 and Small Form Factor Pluggable under CTI 8517 70 90 as parts. Appeal allowed. Case-Laws Customs Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764494