Bharti Airtel Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that imported parts being all parts of Juniper router are cannot be classified as Network Interface Card hence are classifiable under CTI 8517 70 90 as contended by appellant and not under CTI 8517 62 90 as contended by department.
Facts- The issue involved in the present appeal pertains to classification of Modular Port Concentrator or Capacity Line Card; Modular Interface Cards or Daughter Card; Fixed Configuration MPC; Switch Fabric or Switch Control Board.
According to the appellant 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 department claims that the said imported items merit classification under CTI 8517 62 90, as ‘Other’, under the sub-heading pertaining to ‘Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus’.
The impugned order holds that the imported items are classifiable as Network Interface Card, as they are a kind of a reception apparatus (i.e., an interface card) for communication network. It has been concluded that NICs are classifiable under CTI 8517 62 90 by referring to HSN Explanatory Notes.
