TaxTMI 
TaxTMI 
2026 (10) TMI 254
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....inst the Orders-in-Appeal No. 713/2022 and 717/2022 both dated 16.03.2022 passed by the Commissioner of Customs (Appeals), Bengaluru. 2. The brief facts are that the appellant M/s. Tejas Network Ltd. Bengaluru is a manufacturer of inter-alia 'Multiplexers' falling under Customs Tariff Item (CTI) 8517 6270. The appellant, vide bill of entry no. 7848836 dated 08.06.2020 imported 'optical transceivers' and declared as a part of Multiplexer under Customs Tariff Item (CTI) 8517 7090 at 'nil' rate of duty. Revenue did not accept this classification and classified them under Customs Tariff Item (CTI) 8517 6290. Thereafter, M/s. Tejas claimed benefit of Sl. No. 20 of exemption Notification No. 57/2017-Cus dated 30.06.2017....
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.... 4. However department contended that the said goods were 'Optical Transport Network (OTN)' products and covered under exclusion clause of Sl. No. 20 of the above notification, accordingly Order-in-Original No. 854/2020 dated 17.10.2020 was issued. Aggrieved by the Order-in-Original dated 17.10.2020 the appellant filed an appeal before Commissioner(Appeals) who vide Order-in-Appeal No. 717/2022 dated 16.03.2022 set aside the Order-in-Original dated 17.10.2020. Aggrieved by the Order-in-Appeal No. 717/2022 dated 16.03.2022, Revenue on Review by the Committee of Commissioners filed Appeal No. C/20419/2022 before this Hon'ble Tribunal. 5. The Respondent filed Cross Objections in both the appeals. Since the issue in both the ap....
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.... it comes under exclusion clause. 7. The Respondent in reply to the above contentions of the Revenue submits as under: I. The classification of transceivers has already attained finality. It has been held that they are part of telecommunication equipment vide CESTAT orders in the following cases: (a) Reliance Jio infocomm Ltd., Final order No. A/85669-85671/2022 dated 29.07.2022. Further Civil Appeal Nos. 1475-1477/2023 of Revenue against Tribunal's order in the case of Reliance Jio Infocomm Ltd., has been rejected by Hon'ble Supreme Court vide order dated 27.02.2023. (b) IBM India Pvt. Ltd., Final order No. A/85426/2024 dated 22.10.2024. (c) Tribunal Bangalore in the case of M/s. Juni....
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....hich is mounted on the OTN cards as well like it is mounted on other SDH, Routers, Multiplexers, switches systems. III. The SFP/ QSFP/ CFP/ CFP2/ OSFP etc., are different variants of 'Optical Transceiver' and as the name suggests, is used for Transmission and Reception of Optical signals and is a hot-pluggable network interface module used for both telecommunication and data communications applications. Its basic function is to interface a network device motherboard to a 'fiber optic' or 'copper networking cable' and to transmit the data on fibre from the equipment, the data has to be converted into light and then alone they can be transmitted on fibre optical cable/ network. The Transceiver/ SFP performs th....
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....ellant-department classified the impugned goods under Customs Tariff Item (CTI) 8517 6290 an 'Optical Transport Network (OTN)' product and denied the benefit of Sl. No. 20 of exemption Notification No. 57/2017-Cus dated 30.06.2017 as amended by Notification No. 75/2018 dated 11.10.2018 and 2/2019-Cus dated 29.01.2019, which has benefit of rate of duty of 10% on the grounds that the exemption notification excludes 'Optical Transport Network (OTN)' products and confirmed the demand along interest. On appeal before the Commission (Appeals), he has upheld the classification of the goods under customs Customs Tariff Item (CTI) 8517 7090 and allowed the appeals filed by the respondent. The Appellant-Department is in appeal before ....