https://www.taxtmi.com/caselaws?id=785942 Eligibility for concessional basic customs duty on imported Ethernet switches depended on factual classification as Carrier Ethernet Switches or Enterprise/Non-Carrier Ethernet Switches. The Tribunal's finding, based on technical material, customer certifications, OEM clarification and the TEC report, was accepted as a proper fact-based determination, and the High Court found no perversity or legal infirmity; no substantial question of law arose. CBIC Circular No. 08/2023-Customs was held inapplicable to imports made between November 2020 and February 2022, and it did not alter the duty benefit. The Revenue's challenge therefore failed. en-us Wed, 28 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785942 Eligibility for concessional basic customs duty on imported Ethernet switches depended on factual classification as Carrier Ethernet Switches or Enterprise/Non-Carrier Ethernet Switches. The Tribunal's finding, based on technical material, customer certifications, OEM clarification and the TEC report, was accepted as a proper fact-based determination, and the High Court found no perversity or legal infirmity; no substantial question of law arose. CBIC Circular No. 08/2023-Customs was held inapplicable to imports made between November 2020 and February 2022, and it did not alter the duty benefit. The Revenue's challenge therefore failed. Case-Laws Customs Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785942