https://www.taxtmi.com/highlights?id=96557 Whether imported switches qualify as NonCarrier (Enterprise) or Carrier Ethernet Switches determined entitlement to concessional basic customs duty; the tribunal's factbased finding--after document review and expert inspection direction--that the switches are Enterprise switches was upheld, and no legal perversity was shown, so no substantial question of law arises and the challenge was dismissed. The tribunal also held that a CBIC circular applies from 1 April 2023 and thus does not cover imports from November 2020-February 2022; alternatively, the imported models fall outside the circular's exclusion. Dismissal affirmed with no order as to costs. en-us Tue, 03 Feb 2026 10:06:04 +0530 Tue, 03 Feb 2026 10:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96557 Whether imported switches qualify as NonCarrier (Enterprise) or Carrier Ethernet Switches determined entitlement to concessional basic customs duty; the tribunal's factbased finding--after document review and expert inspection direction--that the switches are Enterprise switches was upheld, and no legal perversity was shown, so no substantial question of law arises and the challenge was dismissed. The tribunal also held that a CBIC circular applies from 1 April 2023 and thus does not cover imports from November 2020-February 2022; alternatively, the imported models fall outside the circular's exclusion. Dismissal affirmed with no order as to costs. Highlights Customs Tue, 03 Feb 2026 10:06:04 +0530 https://www.taxtmi.com/highlights?id=96557