https://www.taxtmi.com/caselaws?id=467692 Small Form-factor Pluggable transceivers that independently receive, convert and transmit network signals were classified as apparatus under tariff item 8517 6290, not as parts under heading 8517 79, because the item itself answered the description of transmission and conversion equipment. On that classification, the transceivers were also treated as optical transport equipment or optical transport network products for Serial No. 20 of Notification No. 57/2017-Cus, and were therefore excluded from the customs duty concession. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 30 Mar 2026 19:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467692 Small Form-factor Pluggable transceivers that independently receive, convert and transmit network signals were classified as apparatus under tariff item 8517 6290, not as parts under heading 8517 79, because the item itself answered the description of transmission and conversion equipment. On that classification, the transceivers were also treated as optical transport equipment or optical transport network products for Serial No. 20 of Notification No. 57/2017-Cus, and were therefore excluded from the customs duty concession. Case-Laws Customs Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467692