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Case Law Details

Case Name : In re Nokia Solutions and Networks India Private Limited (CAAR Mumbai)
Related Assessment Year :
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In re Nokia Solutions and Networks India Private Limited (CAAR Mumbai)

The Customs Authority of Advance Ruling in Mumbai deliberated on the eligibility of Optical Line Terminals (OLTs) for a concessional Basic Customs Duty (BCD) rate of 10%. Nokia Solutions and Networks India Private Limited sought clarification, triggering a detailed analysis.

The applicant, engaged in network equipment manufacturing and trading, imports GPON OLTs, seeking the concessional BCD rate. Despite prior classification and clearance at a reduced

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