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Customs Reclassifies Cards as Parts, Not Independent Devices; Appeal Overturns NIC Classification Decision.

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....Transponder, Muxponder, and Optical splitter cards are classified under Customs Tariff Item (CTI) 8517 70 90 as 'parts' and not under CTI 8517 62 90 as 'other communication apparatus'. These cards are not cross-compatible with devices of other manufacturers and are solely usable for predetermined purposes with the main equipment. They have no separable function of their own and require slotting into the chassis to source power and intelligence. Unlike NIC cards, which are distinct and separable, these cards are essential for the main equipment to operate. The Principal Commissioner erred in classifying them as NIC cards. The subject cards are not similar in nature to NIC cards, and any reliance on NIC card classification is misplaced. The impugned order is set aside, and the appeal is allowed.....