Customs Tribunal Classifies PTN Equipment Cards as 'Parts' Under CTH 8517, Aligns with Vodafone Idea Case Ruling.

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....Hybrid/Pure Matrix Cards for PTN Equipment classifiable under CTH 8517 70 10 as 'parts' of goods and Small Form Factor Pluggable for PTN Equipment classifiable under CTH 8517 70 90. Subject goods cannot function independently without main equipment, become functional only when plugged into modular chassis. Not considered 'independent machine' under Heading 8517, satisfy twin tests of Vodafone Idea Limited for classification as 'parts'. Appeal allowed by CESTAT.....