Case Law Details
In re Nokia Solutions and Networks India Private Ltd (CAAR Delhi)
The Customs Authority for Advance Rulings, Delhi, recently addressed the classification dispute surrounding Dense Wavelength Division Multiplexers (DWDM) and Optical Transport Network (OTN) technology. This case involves M/s. Nokia Solutions and Networks India Private Ltd., which sought an advance ruling on the appropriate classification of equipment cards. The company had been classifying these cards under CTH 85176290, but recent developments, including a judgment by the Hon’ble Mumbai Tribunal, prompted them to seek clarity.
Detailed Analysis
The applicant’s classification of cards delivering DWDM and OTN technology was based on their functionality—reception, conversion, and transmission of data/signals. The application referenced Circular No. 8/2023, dated 13th March 2023, supporting their classification under S. No. 20 of Notification No. 57/2017. However, the Mumbai Tribunal’s decision in the case of M/s. Reliance Jio Infocomm Limited suggested a different classification (85177010).
The Customs Authority received comments from the concerned Commissionerate, stating that the matter had already been decided by the Hon’ble CESTAT, Mumbai, and the Supreme Court, indicating finality in the classification. The Commissionerate argued that Circular No. 8/2023 did not create uncertainty and that the applicant misinterpreted its scope.
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