https://www.taxtmi.com/caselaws?id=783865 SFP and similar transceiver modules were assessed for classification under CTH 8517 62 90 as "machines for the reception, conversion and transmission or regeneration of data" versus CTH 8517 79 90 as "other parts." Applying the HSN Notes, the AAR held that 8517 62 90 requires an independent apparatus capable of transmitting/receiving and performing conversion/regeneration on its own; the modules lacked standalone capability, software, control logic, or independent power and functioned only under the host device's firmware, so classification under 8517 62 90 was rejected and classification under 8517 79 90 was affirmed. As goods under 8517 79 90 and not falling within the specified exclusions, they were held eligible for nil BCD under Sl. No. 5 of Notif. No. 57/2017-Cus. en-us Wed, 01 Oct 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783865 SFP and similar transceiver modules were assessed for classification under CTH 8517 62 90 as "machines for the reception, conversion and transmission or regeneration of data" versus CTH 8517 79 90 as "other parts." Applying the HSN Notes, the AAR held that 8517 62 90 requires an independent apparatus capable of transmitting/receiving and performing conversion/regeneration on its own; the modules lacked standalone capability, software, control logic, or independent power and functioned only under the host device's firmware, so classification under 8517 62 90 was rejected and classification under 8517 79 90 was affirmed. As goods under 8517 79 90 and not falling within the specified exclusions, they were held eligible for nil BCD under Sl. No. 5 of Notif. No. 57/2017-Cus. Case-Laws Customs Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783865