Optical Transceivers Are “Parts” Under Tariff Item 8517 79 90, Eligible for Nil Customs Duty

In re Hewlett-Packard Enterprise India Private Ltd (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, in In re Hewlett-Packard Enterprise India Private Limited, examined the classification and duty exemption eligibility of optical transceiver modules such as SFP/SFP+, QSFP/QSFP-DD, CFP, and CFP2 under the Customs Tariff Act, 1975 and Notification No. 57/2017-Customs dated 30 June 2017. Maintainability of the Application The Authority first addressed whether the application was maintainable under Section 28-I(2)(b) of the Customs Act, 1962, which bars applications on questio...