https://www.taxtmi.com/caselaws?id=795323 ONT/ONU and OLT are classified under Customs Tariff Item 8517 62 90 because their reception, conversion and transmission of broadband data fall within the specific sub-heading for data transmission or regeneration machines, rather than the residual subscriber-end-equipment entry. The article notes that a distinguishable coordinate-bench decision and an applicant-specific advance ruling did not alter that classification. Exemption eligibility must be reconsidered under the notifications applicable to each disputed period, and the telecom expert report may be examined or cross-examined in remand proceedings. The finding of liability to confiscation also requires fresh adjudication, while the tariff classification remains undisturbed. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795323 ONT/ONU and OLT are classified under Customs Tariff Item 8517 62 90 because their reception, conversion and transmission of broadband data fall within the specific sub-heading for data transmission or regeneration machines, rather than the residual subscriber-end-equipment entry. The article notes that a distinguishable coordinate-bench decision and an applicant-specific advance ruling did not alter that classification. Exemption eligibility must be reconsidered under the notifications applicable to each disputed period, and the telecom expert report may be examined or cross-examined in remand proceedings. The finding of liability to confiscation also requires fresh adjudication, while the tariff classification remains undisturbed. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795323