Case Law Details
Case Name : In re Cisco Commerce of India Pvt. Ltd. (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Cisco Commerce of India Pvt. Ltd. (CAAR Mumbai)
The ruling concerns the classification and duty eligibility of Small Form Factor Pluggable (SFP) Transceivers under the Customs Tariff. The applicant sought an advance ruling on whether these transceivers should be classified under CTI 85176290 and if they qualify for a concessional duty under Notification No. 57/2017-Cus. The applicant explained that SFP Transceivers combine transmission and reception functions, converting optical and electrical signals, and are used in networking devices like
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