https://www.taxtmi.com/caselaws?id=784532 Imported network interface cards/communication modules were examined for classification under CTI 8517 70 90 (parts) versus CTI 8517 62 90 (data transmission machines). Applying HSN principles and prior CESTAT reasoning, the Tribunal held an article is not a "part" only if it performs an independent function standalone; here, the goods could not communicate or perform the intended function unless fitted/configured with other components in dedicated equipment, hence they remained "parts." Classification was therefore held to fall under CTI 8517 70 90, and the demand based on CTI 8517 62 90 was unsustainable. On limitation, the Tribunal found no willful misstatement or suppression under self-assessment merely from an adverse classification view; the extended period was held inapplicable, and the impugned order was set aside with the appeal allowed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 18:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784532 Imported network interface cards/communication modules were examined for classification under CTI 8517 70 90 (parts) versus CTI 8517 62 90 (data transmission machines). Applying HSN principles and prior CESTAT reasoning, the Tribunal held an article is not a "part" only if it performs an independent function standalone; here, the goods could not communicate or perform the intended function unless fitted/configured with other components in dedicated equipment, hence they remained "parts." Classification was therefore held to fall under CTI 8517 70 90, and the demand based on CTI 8517 62 90 was unsustainable. On limitation, the Tribunal found no willful misstatement or suppression under self-assessment merely from an adverse classification view; the extended period was held inapplicable, and the impugned order was set aside with the appeal allowed. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784532