https://www.taxtmi.com/caselaws?id=783416 An imported communication device used for reception and transmission of voice, images and data through wired or wireless networks was classified under heading 8517, and, not being covered by sub-headings 8517 61 or 8517 62, was placed in residuary tariff item 8517 69 90. On that basis, the device was also found not to fall within the exclusion list for Sr. No. 20 of Notification No. 57/2017-Customs, so the concessional exemption benefit remained available. The ruling relied on the heading text, chapter and heading notes, HSN Explanatory Notes, and supporting CBIC and telecom clarifications. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 01 Jan 2026 13:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783416 An imported communication device used for reception and transmission of voice, images and data through wired or wireless networks was classified under heading 8517, and, not being covered by sub-headings 8517 61 or 8517 62, was placed in residuary tariff item 8517 69 90. On that basis, the device was also found not to fall within the exclusion list for Sr. No. 20 of Notification No. 57/2017-Customs, so the concessional exemption benefit remained available. The ruling relied on the heading text, chapter and heading notes, HSN Explanatory Notes, and supporting CBIC and telecom clarifications. Case-Laws Customs Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783416