https://www.taxtmi.com/caselaws?id=791982 ONT/ONU and OLT were held classifiable under CTI 8517 62 90 because their essential function was reception, conversion and transmission of data, and the residual subscriber-end entries under CTI 8517 69 50/8517 69 90 could not apply once the goods fell within the specific machine heading. Exemption claims under Notifications No. 24/2005-Cus and 57/2017-Cus were remanded for fresh consideration because the technical material and expert opinion on whether the goods were excluded as optical transport network products had not been addressed. The extended limitation period and penalties were set aside for want of collusion, wilful misstatement or suppression, and because classification dispute alone did not establish a false statement of fact. en-us Wed, 20 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791982 ONT/ONU and OLT were held classifiable under CTI 8517 62 90 because their essential function was reception, conversion and transmission of data, and the residual subscriber-end entries under CTI 8517 69 50/8517 69 90 could not apply once the goods fell within the specific machine heading. Exemption claims under Notifications No. 24/2005-Cus and 57/2017-Cus were remanded for fresh consideration because the technical material and expert opinion on whether the goods were excluded as optical transport network products had not been addressed. The extended limitation period and penalties were set aside for want of collusion, wilful misstatement or suppression, and because classification dispute alone did not establish a false statement of fact. Case-Laws Customs Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791982