PLC Splitters falls under Customs Tariff Heading 85177990: CAAR Mumbai

In re SaiNXT Technologies LLP (CAAR Mumbai)

The Customs Authority for Advance Ruling (CAAR), Mumbai, recently issued a ruling concerning the classification of “PLC Splitters” imported by SaiNXT Technologies LLP. SaiNXT, engaged in importing and distributing telecommunication and broadband products, sought clarification on the appropriate Customs Tariff Item (CTI) for these devices. PLC Splitters, or Planar Waveguide Circuit splitters, are passive optical components that divide a single or multiple light beams into several uniform light beams, finding ap

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