https://www.taxtmi.com/caselaws?id=781325 Optical switch and line protection equipment imported under CTH 85176290 was analysed against Notification No. 02/2019-Cus, which grants concessional BCD but excludes optical transport equipment, combinations of packet optical transport products or switches, and optical transport network products. The 2023 circular was read with the notification to clarify that the exclusion covered OTN equipment, DWDM, CWDM and related elements, including optical line protection equipment. Technical material showing the goods as part of a data transmission and network protection system with fault-triggered switching supported classification within the excluded class, so the concessional duty benefit was denied. en-us Wed, 12 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781325 Optical switch and line protection equipment imported under CTH 85176290 was analysed against Notification No. 02/2019-Cus, which grants concessional BCD but excludes optical transport equipment, combinations of packet optical transport products or switches, and optical transport network products. The 2023 circular was read with the notification to clarify that the exclusion covered OTN equipment, DWDM, CWDM and related elements, including optical line protection equipment. Technical material showing the goods as part of a data transmission and network protection system with fault-triggered switching supported classification within the excluded class, so the concessional duty benefit was denied. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781325