https://www.taxtmi.com/caselaws?id=461556 AAR Mumbai ruled that Optical Line Terminals are not eligible for concessional Basic Customs Duty rate of 10% under S. No. 20 of Notification 57/2017-Cus. The authority relied on Board Circular 8/2023 which clarified that such terminals fall under "Combination of one or more Packet Optical Transport Product or Switch" category, thereby excluding them from the concessional rate. The ruling emphasized that while circulars bind departmental authorities, AAR lacks discretionary appellate functions unlike Commissioner of Customs (Appeals). en-us Fri, 03 May 2024 00:00:00 +0530 Sat, 12 Apr 2025 14:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461556 AAR Mumbai ruled that Optical Line Terminals are not eligible for concessional Basic Customs Duty rate of 10% under S. No. 20 of Notification 57/2017-Cus. The authority relied on Board Circular 8/2023 which clarified that such terminals fall under "Combination of one or more Packet Optical Transport Product or Switch" category, thereby excluding them from the concessional rate. The ruling emphasized that while circulars bind departmental authorities, AAR lacks discretionary appellate functions unlike Commissioner of Customs (Appeals). Case-Laws Customs Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461556