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2017 (1) TMI 471 - AT - CustomsClassification of imported goods - Network Security Device - classified under CTH 8517 or under CTH 8543? - Held that: - the product is a Gateway Security Device. It has the function of transmitting the data through Network from one server to other and it has function of security for the data transmitted. Since the product has feature of transmission of data, it merits classification under the communication apparatus i.e. under CTH 8517. Since as per the application and function of the product, it is used for communication and transmission of the data. It finds place under the specific entry i.e. under 8517 - subject goods is correctly classifiable under CTH 8517 and not under CTH 8543 - appeal dismissed - decided against Revenue.
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