2024-VIL-1742-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Transceivers, Modular Interface Cards (MIC), Mini Physical Interface Module (Mini-PIM), Full Secured Routers, and Rack Mounting Kits - Appellant is engaged in import and sale of networking equipment - Classification of Transceivers - HELD - The transceivers are optical transceivers which facilitate communication of networking equipment with other equipment in internal or external network through fiber optic cables, and function as part of a networking equipment and in conjunction with other parts of networking equipment - The product ‘Transceivers’ are rightly classifiable under Chapter Heading 8517 7090 as ‘parts of networking equipments’ as claimed by the appellant. The ‘Modular Interface Cards’ (MIC) and ‘Mini Physical Interface Modules’ (Mini-PIM) are classified under Chapter Heading 8517 6290 as they are functional as Network Interface Cards (NIC) - For the ‘Full Secured Routers’, the benefit of the Notification No.24/2005 dated 01.03.2005 is denied or the reason that they are not simplicitor routers but multifunctional routers - the ‘Rack Mounting Kits’ which are used for mounting the switches are specifically covered under Chapter 83 and excluded under Chapters 84 and 85, hence, rightly classified under Chapter Heading 8302 4900 – the appeal is disposed of - Classification of Modular Interface Cards (MIC) and Mini Physical Interface Module (Mini-PIM) HELD - The Modular Interface Cards (MICs) and Mini Physical Interface Module (Mini-PIM) are network interface cards capable of providing physical connections to various networks and media types. Considering the technical literature and the decision in the case of M/s. Vodafone Idea Limited vs. Principal Commissioner of Customs (Import), the Tribunal held that these products are rightly classifiable under Chapter Heading 8517 6290 as they are functional as Network Interface Cards (NIC) - Classification and Eligibility of Exemption for Full Secured Routers HELD – The 'Full Secured Routers' are network services platform integrating routing, switching and security functions on a single platform, and not simplicitor routers. Therefore, the Tribunal held that the benefit of the Notification No.24/2005 (Sl.No.13N) meant for routers cannot be extended to these multifunctional 'Full Secured Routers' - Classification of Rack Mounting Kits HELD - The Rack Mounting Kits are basically rack mounting kits for installing the secured routers in a rack, and hence, cannot be considered as part of the secured router. Relying on the Section Note 1(k) of Section XVI, the Tribunal held that these Rack Mounting Kits are specifically covered under Chapter Heading 8302 4900 and are rightly classified under this Heading.
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