2026-VIL-24-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Classification of Modular Port Concentrator [MPC] or Capacity Line Card, Modular Interface Cards [MIC] or Daughter Card, Fixed Configuration MPC, and Switch Fabric or Switch Control Board – while the appellant claims that the aforesaid products are all parts of Juniper router and, therefore, were classified under Customs Tariff Item 8517 70 90 as ‘Other’ under the sub-heading pertaining to ‘Parts’, the impugned order held that the imported items are classifiable as Network Interface Card (NIC) classifiable under CTI 8517 62 90 - Whether the items imported by the appellant are parts/components of a Router or apparatus of Heading 85.17 - HELD – the imported items assist in setting up a communication apparatus, but the said function of communication can be achieved only when assembled with several other parts and cannot communicate with other devices independently. The imported parts on a stand-alone basis cannot perform any of the desired function and it is only when the imported parts are configured with other parts that it will produce the desired function. The imported items, therefore, deserve classification under CTI 8517 70 90 and not under CTI 8517 62 90 – Further, NIC is a hardware which enables a device to connect to a network. For the purpose of such connection, it provides for a physical interface on the card as well supports packet forwarding. Merely because a router is primarily a Layer 3 device, with only some elements of Layer 1 and Layer 2 would not mean that Router can be classified as NIC - The items imported by the appellant would merit classification under CTI 8517 70 90 as contended by the appellant and not CTI 8517 62 90 has contended by the department – The impugned order is set aside and the appeal is allowed - Invocation of extended period of limitation – HELD - Merely because it was a case of self-assessment would not mean that the extended period of limitation can be invoked. It is trite that for invocation of extended period of limitation the Department is required to prove deliberate suppression and concealment of the material facts on the part of the assessee to evade duty liability - the extended period of limitation could not have been invoked in the facts and circumstances of the case. For this reason also, the impugned order deserves to be set aside.
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