2026 (6) TMI 15

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..... COC-CUSTM-000-APP-123 to 124/2020-21 dated 02.12.2020 passed by the Commissioner of Customs (Appeals), Cochin. 2. Briefly the facts are that the appellants are importers and traders of Gigabit Passive Optical Networks Optical Line Terminal (GPON OLT). They filed various Bills of Entry for the clearance of 'GPON OLT, SFP Module, ONU & ONT' classifying the same as 'Digital Loop Carrier' under Chapter Heading 8517 6250. On verification, the Revenue observed that the subject goods imported by the appellant were rightly classifiable under CTH 8517 6990. Accordingly, show-cause notices were issued and the original authority confirmed the same under CTH 8517 6990 and demanded differential duty along with applicable interest which was upheld b....

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....he Commissioner (Appeals) in the impugned order and referring to the subject products imported by the appellant submits that they are Optical Network Devices which are different from Digital Loop Carriers. The Optical Network Devices which includes Optical Line Terminal (OLT), Optical Network Unit (ONU) and Optical Network Terminal (ONT) which convert optical signals into electrical signals for devices like routers or phones. While the Digital Loop Carrier (DLC) digitizes and multiplexes voice circuits from customer lines and transmits the combined data stream over copper or sometimes fiber from a central office terminal to remote digital terminals. Referring to the classification Headings under the Customs Tariff and the Explanatory Notes,....

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....8 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks 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 -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: 8517 62 50 --- Digital loop carrier system(DLC) 8517 62 60 --- Synchronous digital hierarchy system(SDH) 8517 62 60 --- Synchronous digital hierarchy system(SDH) 8517 62 70 --- Multiplexers, statisti....