Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

Secure Meters Ltd. Vs Principal Commissioner of Customs (Imports) (CESTAT Delhi)

CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, differential duty and also interest and imposition of penalty u/s. 114A set aside.

Facts- M/s Secure Meters Ltd. and the Revenue assailing the order-in-original dated 28.5.2020 passed by the Principal Commissioner whereby he decided the proposals made in the Show Cause Notice dated 18.12.2018 issued by the Directorate General of Revenue Intelligence.<

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