https://www.taxtmi.com/caselaws?id=465154 CESTAT partly allowed the appeal on classification and exemption. Optical transceivers were held classifiable under CTH 8517 7090 as parts of networking equipment, rendering them eligible for exemption under Notification No. 24/2005-Cus, Sl. No. 13N. Modular Interface Cards and Mini Physical Interface Modules, functioning as Network Interface Cards, were classified under CTH 8517 6290 as networking equipment, not parts. Full secured routers were treated as multifunctional devices rather than "simplicitor routers," and thus denied exemption under the said notification. Rack mounting kits for switches were held specifically classifiable under CTH 8302 4900 as articles of base metal, being excluded from Chapters 84 and 85. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 08 Dec 2025 18:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465154 CESTAT partly allowed the appeal on classification and exemption. Optical transceivers were held classifiable under CTH 8517 7090 as parts of networking equipment, rendering them eligible for exemption under Notification No. 24/2005-Cus, Sl. No. 13N. Modular Interface Cards and Mini Physical Interface Modules, functioning as Network Interface Cards, were classified under CTH 8517 6290 as networking equipment, not parts. Full secured routers were treated as multifunctional devices rather than "simplicitor routers," and thus denied exemption under the said notification. Rack mounting kits for switches were held specifically classifiable under CTH 8302 4900 as articles of base metal, being excluded from Chapters 84 and 85. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465154