Optical Equipment Falls Under Excluded OTN/OTE Classes; Concessional BCD Not Available: CESTAT

Advertisement Tirumala Seven Hills Private Limited Vs Commr. of Customs (Airport & Admin) (CESTAT Kolkata) The dispute in this appeal before the CESTAT Kolkata concerned the eligibility of Optical Switch Units or Optical Line Protection (OLP) equipment imported by the appellant for concessional Basic Customs Duty (BCD) at 10% under Notification No. 57/2017-Cus, later aligned with Notification No. 02/2019-Cus dated 29.01.2019. The appellant classified the goods under CTH 85176290, a classification that the Department accepted. The sole question involved whether the imported equipment cou...