Small Form-factor Pluggable Optical Transceiver classifiable under CTH 8517 7090

IBM India Private Limited Vs Commissioner of Customs (Import) (CESTAT Mumbai)

The case of IBM India Private Limited vs. Commissioner of Customs (Import) was brought before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai concerning the classification and duty exemption eligibility of imported goods, specifically ‘Small Form-factor Pluggable (SFP) Optical Transceivers’.

Background and Facts: IBM India Private Limited (the appellant) imported various types of Small Form-factor Pluggable (SFP) Optical Transceivers during the

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