https://www.taxtmi.com/caselaws?id=792637 Imported Airspan Air Velocity 2700 was classified on the basis of its actual function as a 5G radio unit that receives signals, synchronises them and routes them within an enclosed area to support network operation. On that functional assessment, it was not treated as synchronous digital hierarchy equipment under Customs Tariff Heading 8517 6260, and the rival classification under Customs Tariff Heading 8517 6290 for other reception, conversion, transmission or regeneration apparatus was rejected. The declared classification under Heading 8517 6260 was therefore upheld and the Revenue's challenge failed. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792637 Imported Airspan Air Velocity 2700 was classified on the basis of its actual function as a 5G radio unit that receives signals, synchronises them and routes them within an enclosed area to support network operation. On that functional assessment, it was not treated as synchronous digital hierarchy equipment under Customs Tariff Heading 8517 6260, and the rival classification under Customs Tariff Heading 8517 6290 for other reception, conversion, transmission or regeneration apparatus was rejected. The declared classification under Heading 8517 6260 was therefore upheld and the Revenue's challenge failed. Case-Laws Customs Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792637