Case Law Details
In re Ingram Micro India Pvt Ltd. (CAAR)
Classification of data centre switch router models (DCS-7280CR2K-60-FApplication No. CAAR/CUS/APPL/45/2021 and DCS-7816R3-BND Series) and applicability of Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005 and Sr. No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on these devices Classification of (i) Networking device with Model No. N3XU6S (Outdoor Unit)
CAAR ruled that goods are classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 20 of Notification No. 57/2021-Customs, dated 30.06.2017, however, benefit under Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005 is not available.
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 router models (DCS-7280CR2K-60-F and DCS-7816R3-BND Series) and applicability of Sr. No. 13N of Notification No. 24/2005-Customs dated 01.03.2005 and Sr. No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on these devices.
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