https://www.taxtmi.com/caselaws?id=767008 AAR Mumbai ruled that Small-Form Factor Pluggable (SFP) Transceivers are classifiable under CTI 85176290 as electro-optical converters, not as parts under CTI 85177990. The transceivers convert electrical signals to optical signals and vice versa, qualifying them as apparatus rather than components. The authority determined that optical SFP transceivers are excluded from concessional duty benefits under Notification No. 57/2017-Cus as they constitute optical transport equipment, while electrical SFP transceivers remain eligible for such benefits. en-us Tue, 17 Dec 2024 00:00:00 +0530 Sat, 08 Mar 2025 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767008 AAR Mumbai ruled that Small-Form Factor Pluggable (SFP) Transceivers are classifiable under CTI 85176290 as electro-optical converters, not as parts under CTI 85177990. The transceivers convert electrical signals to optical signals and vice versa, qualifying them as apparatus rather than components. The authority determined that optical SFP transceivers are excluded from concessional duty benefits under Notification No. 57/2017-Cus as they constitute optical transport equipment, while electrical SFP transceivers remain eligible for such benefits. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767008