https://www.taxtmi.com/caselaws?id=783416 The dominant issues were (i) tariff classification of an electronic "Neat Pad" and (ii) eligibility for concessional BCD under Sr. No. 20 of Not. No. 57/2017-Cus. The AAR held that the product functions as apparatus for transmission/reception of voice, images or other data over wired/wireless networks and is not covered by the excluded headings 8443, 8525, 8527 or 8528; applying HSN Explanatory Notes and Supplementary Note G to heading 85.17, it was classified under CTH 8517, specifically the residuary CTI 85176990. On exemption, a plain reading of the notification and CBIC Circular No. 08/2023 showed it was not within the exclusion list or identified products; consequently, concessional BCD @ 10% was allowed. 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 The dominant issues were (i) tariff classification of an electronic "Neat Pad" and (ii) eligibility for concessional BCD under Sr. No. 20 of Not. No. 57/2017-Cus. The AAR held that the product functions as apparatus for transmission/reception of voice, images or other data over wired/wireless networks and is not covered by the excluded headings 8443, 8525, 8527 or 8528; applying HSN Explanatory Notes and Supplementary Note G to heading 85.17, it was classified under CTH 8517, specifically the residuary CTI 85176990. On exemption, a plain reading of the notification and CBIC Circular No. 08/2023 showed it was not within the exclusion list or identified products; consequently, concessional BCD @ 10% was allowed. Case-Laws Customs Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783416