Duty-free for Router Line Cards: Tribunal Overrules Customs on Import Dispute.

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....Classification dispute regarding imported goods "MPC7E MRATE IRB 10G/40G 100 QSFP28-MPC-L3 Line Cards [Router Line Cards]" under Customs Tariff Item (CTI) 8517 69 30 or 8517 62 90. Tribunal previously held in appellant's own case that Router Line Cards are Populated PCBs classifiable under CTI 8517 70 10 covering 'populated, loaded or stuffed printed circuit boards' attracting NIL duty rate. Principal Commissioner's order classifying under CTI 8517 62 90 unsustainable. Appellant's classification under CTI 8517 70 10 upheld. Principal Commissioner's order set aside. Appeal allowed.....