In re Ingram Micro India Pvt Ltd. (CAAR Mumbai)
Classification of data centre switch models (DCS-7050SX3-96YC8-F and DCS-7010T-48-F) and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices.
CAAR ruled that Data Centre Switch models (DCS-7050SX3-96YC8-F and DCS-7010T-48-F) are classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefits of Sr. No. 20 of Notification No. 57/2021-Customs, dated 30.06.2017.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS
M/s Ingram Micro India Private limited filed an application on 02.08.2021 seeking advance rulings on the classification of data centre switch models (DCS-7050SX3-96YC8-F and DCS-7010T-48-F) and applicability of Sr. No. 20 of Notification No. 50/2017-Customs, dated 30.06.2017 on these devices.
2. The applicant is a distributor of information technology and telecommunication products. They intend to import the following models of data centre switches from Arista:
1. DCS-7050SX3-96YC8-F (7050X3 Series) Data Center Switch; and
2. DCS-7010T-48-F (7010T series) Gigabit Ethernet Data Center Switch.
The aforementioned devices are called data centre switches (hereinafter referred to as DSCs). A network switch connects devices on a computer network by using packet switching to receive and forward data. They connect multiple devices such as computers, wireless access points, printers, and servers. A switch enables connected devices to share information and interact with each other.
3 The applicant has described the functioning of the devices as below: –
DSCs under consideration are network switches deployed in a wide range of open networking solutions including large scale layer 2 and layer 3 cloud designs, overlay networks, virtualised or traditional enterprise data centre networks.
Table 1: Specifications of the devices
