Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea
Live LawThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of goods, and Small Form Factor Pluggable for Packet Transport Network Equipment would be classifiable under CTI 8517 70 90.The bench of Justice Dilip Gupta and P.V. The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of goods, and Small Form Factor Pluggable for Packet Transport Network Equipment would be classifiable under CTI 8517 70 90. The appellant/assessee, Vodafone Idea Limited, has sought the quashing of the order dated June 29, 2020, passed by the Principal Commissioner of Customs ACC, by which hybrid/pure matrix cards and small form factor pluggable transceivers imported by the appellant have been classified under Customs Tariff Item 8517 62 90 and not under CTI 8517 70 90, as claimed by the appellant. The appellant sought the classification of Hybrid/Pure Matrix Cards for PTN Equipment under CTI 8517 70 10 as parts of goods falling under Heading 8571 and Small Form Factor Pluggable for PTN Equipment under CTI 8517 70 90.