https://www.taxtmi.com/caselaws?id=766476 Identical Small Form Factor Pluggable goods were treated in prior reasoned decisions as parts of telecommunication equipment under Customs Tariff Item 85177990, not as apparatus or machines under 85176290, and that settled classification displaced the contrary advance ruling. Once classified as parts, the corresponding customs duty exemption applied under the earlier rulings and notifications governing telecommunication parts. The commentary reports that the advance rulings were therefore set aside, with relief following on both classification and exemption for the importer. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766476 Identical Small Form Factor Pluggable goods were treated in prior reasoned decisions as parts of telecommunication equipment under Customs Tariff Item 85177990, not as apparatus or machines under 85176290, and that settled classification displaced the contrary advance ruling. Once classified as parts, the corresponding customs duty exemption applied under the earlier rulings and notifications governing telecommunication parts. The commentary reports that the advance rulings were therefore set aside, with relief following on both classification and exemption for the importer. Case-Laws Customs Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766476