Networking devices classifiable under sub-heading 85176290

In re Amazon Digital Services Pvt. Ltd (CAAR Mumbai)

Classification of (i) Networking device with Model No. N3XU6S (OutdoorUnit) (ii) Networking device with Model No. N3XU5S (Outdoor Unit) (iii) Networking device with Model No.N3XU7S (Indoor Unit) (iv) Antenna (Passive) with Model No.S8RL4H (v) Antenna (Passive) with Model No. S8RI4G (vi) PoE injector with Model No.POE16R – AFG (vii) AP 23 adaptor with Model No. LA23IN and (viii) AP 23 adaptor with Model No. PA23IN and applicability of a notification issued under sub-section (1) of section 25 of the Customs Act, 1962, having a bearing on the rate of duty.

CAAR ruled as under: –

(a) Networking devices with Model Nos. N3XU6S, N3XU5S and N3XU7S are held classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975.

(b) Passive antennas with Model Nos. S8RL4H and S8RL4G are held classifiable under sub­heading 85177090 of the first schedule to the Customs Tariff Act, 1975.

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