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Case Law Details

Case Name : Vodafone Idea Limited Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
Related Assessment Year :
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Vodafone Idea Limited Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) CESTAT Delhi held that sub-units/sub-assemblies of equipments such as modems, routers, hubs, repeaters, multiplexers would not be apparatus and NIC (i.e. a standalone apparatus) cannot be compared with Router Line Cards. Thus, Router Line Cards are classified under CTI 8517 70 90 and not CTI 8517 69 90. Facts- The issue that arises for consideration in this appeal relates to classification of the Product imported by the appellant through the three Bills of Entry. The appellant described the Product in the Bills ...
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