https://www.taxtmi.com/caselaws?id=766476 Delhi HC held that Small Form Factor Pluggable (SFP) devices should be classified under CTH 8517 7990 rather than CTH 8517 6290. The court relied on precedents from CESTAT Mumbai in IBM India and Reliance Jio Infocomm cases, which established that SFPs are entitled to exemption from Basic Custom Duty. The impugned ruling classifying SFPs under 85176290 with 20% Basic Customs Duty was set aside. SFPs are to be classified under Entry 85177990 and entitled to applicable exemptions. Appeal allowed. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766476 Delhi HC held that Small Form Factor Pluggable (SFP) devices should be classified under CTH 8517 7990 rather than CTH 8517 6290. The court relied on precedents from CESTAT Mumbai in IBM India and Reliance Jio Infocomm cases, which established that SFPs are entitled to exemption from Basic Custom Duty. The impugned ruling classifying SFPs under 85176290 with 20% Basic Customs Duty was set aside. SFPs are to be classified under Entry 85177990 and entitled to applicable exemptions. Appeal allowed. Case-Laws Customs Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766476