2026 (6) TMI 18

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....lared classification of the item under Customs Tariff Heading (CTH) 8517 6260 which was facilitated by RMS. On scrutiny of self-assessment, the department raised queries as regards the classification of the item. Thereafter, Adjudication Authority rejected the assessment made by the appellant and classified the goods under Customs Tariff Heading (CTH) 8517 6290, denied the benefit of Sl. No. 20 of the Notification No. 57/2017 dated 30.06.2017 vide Order-in-Original dated 04.02.2022. Aggrieved by said order, an appeal was filed before Commissioner (Appeals) and Commissioner (Appeals) as per impugned order set aside the classification adopted by Adjudication Authority. Aggrieved by said order, present appeal is filed by Revenue. 3. When th....

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....al wired optical transport infrastructure" 4. Learned AR also draws our attention to the relevant Tariff entries for Customs Tariff Heading (CTH) 8517 62 60 and 8517 62 90 and are reproduced below:- Customs Tariff Heading Description 8517 62 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: 8517 62 10 PLCC equipment 8517 62 20 Voice frequency telegraphy 8517 62 30 Modems (modulators-demodulators) 8517 62 40 High bit rate digital subscriber line system (HDSL) 8517 62 50 Digital loop carrier system (DLC) 8517 62 60 Synchronous digital hierarchy system(SDH) 8517 62 70 Multiplexers, statistica....

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....ul interface between the Air Velocity 2700 and the DU complies with RAN split and includes the following signals: * User plane data (IQ data) * Control plane data * Synchronization signals * Management plane data 5.1 Thus, the function of the Air Velocity 2700 is actually that of a router and main function of the Air Velocity 2700 is to receive the signals from the tower, synchronize it and route it through the lines in the enclosed area thus making the working of the 5G network more efficient. 6. Learned Counsel also draws our attention to the letter of "No objection" given by M/s. Accenture dated 29.11.2021 in respect of Purchase Order No. 6000919751 i.e. much before the import, wherein they have ....