https://www.taxtmi.com/caselaws?id=795323 ONT/ONU and OLT are classified under Customs Tariff Item 8517 62 90 because their functions involve receiving, converting and transmitting broadband data. The residual sub-heading for subscriber end equipment does not apply where the goods fall within the specific sub-heading for data reception, conversion and transmission machines; a distinguishable coordinate-bench ruling and an applicant-specific advance ruling do not alter that position. Exemption eligibility must be reconsidered under the notifications applicable during each disputed period. Expert evidence may be examined or cross-examined in remand proceedings. Liability to confiscation also requires fresh adjudication, despite no actual confiscation or consequential penalty, while the classification remains unchanged. 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 functions involve receiving, converting and transmitting broadband data. The residual sub-heading for subscriber end equipment does not apply where the goods fall within the specific sub-heading for data reception, conversion and transmission machines; a distinguishable coordinate-bench ruling and an applicant-specific advance ruling do not alter that position. Exemption eligibility must be reconsidered under the notifications applicable during each disputed period. Expert evidence may be examined or cross-examined in remand proceedings. Liability to confiscation also requires fresh adjudication, despite no actual confiscation or consequential penalty, while the classification remains unchanged. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795323