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    <title>2026 (10) TMI 254 - CESTAT BANGALORE</title>
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    <description>Optical transceivers that convert optical and electrical signals and operate as hot-pluggable interface components are distinguishable from complete Optical Transport Network products. They do not perform system-level functions such as framing, multiplexing, forward error correction, or operations, administration and maintenance functions. Their functional character therefore supports classification as other telecommunications goods under Customs Tariff Item 8517 7090, rather than under the entry applicable to complete Optical Transport Network products.</description>
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