PCB cards used as parts of OTN equipment are classifiable under CTI 8517 70 90

Fiberhome India Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Populated/Loaded/Printed Circuit Boards [PCB] cards are used as parts of OTN equipment and hence are classifiable under CTI 8517 70 90 and not under CTI 8517 62 90. Facts- The appellant manufactures ‘Optical Transport Network’ equipment for supply to the Indian Telecom Operators, including BSNL. The appellant imported the Populated/Loaded/Printed Circuit Boards cards and classified the same under CTI 8517 70 10 as according to the appellant these imported PCB cards are used as parts o...