TaxTMI 
TaxTMI 
2025 (12) TMI 1900
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....present appeal is regarding classification of the goods imported by the Appellant. 3. The brief facts are Appellant is providing telecommunication services to their customers and were importing various telecommunication equipment including 'routers' required for their National Long Distance (NLD) back bone network. As part of their routine import, Appellant had imported impugned goods from China, filed Bill of Entry No. 3422153 dated 28.09.2017 for the clearance of the goods declared as, 1) '10G/100G 'Small Form factor Pluggable (SFP) (Sl. No. 8, 9, 20) for use in ZTE router', 2) PFU (Packet Forwarding Unit) claiming classification under Customs Tariff Item entry (CTI) 8517 7090 considering them as part of 'router....
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....held the classification of 'Small Form factor Pluggable (SFP)' hardware under Customs Tariff Item (CTI) 8517 62 90. Aggrieved by the impugned order, present appeal is filed before the Tribunal. 4. Learned Counsel for the Appellant during hearing draws our attention to the Chapter Heading 8517 and the relevant entry. Learned Counsel further submits that as per Note 2 to Chapter 85, which reads as under; 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.4 85.45, 85.46 or 85.47) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapter 84....
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.... capable of operating independently of the main machine on its own. 23. If the answer to both the aforesaid questions is in the negative, the item would be classifiable as parts and in that case the item will not be classifiable as an apparatus falling under its own appropriate heading. 24. A perusal of the catalogue of Router Line Cards shows that these cards /modules are only parts of the existing Routers which have already been imported or installed by the appellants. The Router chassis has dedicated slots marked for these line cards, switch cards and router processor cards. The line cards are simply inserted in these slots in the existing Routers. These line cards become functional only when plugged into the said slots....
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....unctionality other than when used in the dedicated slot designed for them in the primary equipment chassis. Each primary equipment will possess dedicated and proprietary slots into which alone the said cards/ modules must be inserted. Thus, there is no individual and separable function performed by line cards." 6. The Learned Counsel also draws our attention to the decision of the Tribunal in the matter of M/s. Vodafone India Ltd Vs. CC, New Delhi (2025-1-TMI-556-CESTAT (New Delhi) where the issue was considered and held that; "15. The technical details of the subject goods in dispute have been described in the following manner: (a) Switching cards (pure matrix/ hybrid matrix): These cards are high capacity switching bo....
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...., the Tribunal held that Small Form Factor Pluggable (SFP) are classifiable as parts under CTI 8517 70 90. This decision of the Tribunal was upheld by the Supreme Court in the judgment rendered on 27.02.2023 in Civil Appeal No's 1475-1477 of 2023. It needs to be noted that Supreme Court in the aforesaid decision noted that the department had accepted that classification of said product determined by the Tribunal. 18. In Ciena Communications India, the Tribunal held that the goods Hybrid/ Matrix Cards and Small Form Factor Pluggable for OTN equipment are correctly classifiable under 8517 70. The Tribunal also noted that the goods do not perform their function independently, without being fitted in the chassis of the main equipme....
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....BM India Private Limited Vs. Commissioner of Customs (Import), Mumbai, 2024 (4) TMI 972-CESTAT Mumbai iv. Commissioner of Customs - Mumbai (Air Cargo Import) Vs. Reliance Jio Infocomm Ltd., 2022 (8) TMI 76-CESTAT Mumbai affirmed in 2023 (2) TMI 1295-SC Order v. M/s. Ciena Communications India Pvt. Ltd. Vs. Principal Commissioner of Customs (Import), Mumbai, 2024 (1) TMI 683-CESTAT Mumbai affirmed in 2025 (1) TMI 492 - SC Order vi. Commissioner of Customs-Mumbai (Air Cargo Import) and Commissioner of Customs Mumbai (ACC) Vs. Reliance Jio Infocomm Ltd., 2022 (6) TMI 1051 - CESTAT Mumbai affirmed in 2023 (1) TMI 1297-SC Order vii. M/s. Vodafone Idea Limited Vs. Pr. CC (Imports), ICD, TKD, New Delhi Final Ord....