https://www.taxtmi.com/caselaws?id=764680 Populated printed circuit boards imported for manufacture of GPON ONTs/OLTs were treated as parts of telecommunication equipment and not as complete apparatus capable of independent function. The specific tariff entry for populated, loaded or stuffed printed circuit boards under 8517 79 10 was applied in preference to the residuary entry because a specific classification prevails where it squarely covers the goods. On that basis, and as clarified by Circular No. 8/2023 regarding PCBA for packet optical transport products or switches including OLT and ONT for FTTX networks, the goods qualified for the concessional basic customs duty under Serial No. 22 of Notification No. 57/2017-Customs. en-us Wed, 29 May 2024 00:00:00 +0530 Wed, 15 Jan 2025 14:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764680 Populated printed circuit boards imported for manufacture of GPON ONTs/OLTs were treated as parts of telecommunication equipment and not as complete apparatus capable of independent function. The specific tariff entry for populated, loaded or stuffed printed circuit boards under 8517 79 10 was applied in preference to the residuary entry because a specific classification prevails where it squarely covers the goods. On that basis, and as clarified by Circular No. 8/2023 regarding PCBA for packet optical transport products or switches including OLT and ONT for FTTX networks, the goods qualified for the concessional basic customs duty under Serial No. 22 of Notification No. 57/2017-Customs. Case-Laws Customs Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764680