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2018 (5) TMI 894 - AT - CustomsClassification of imported goods - import of certain equipments for the purpose of testing telecommunication networks - classified under CETH 90308990 or under CETH 90304000 - whether the items under import are specially designed testing equipments for telecommunications? - Held that: - such testing tools are Capable of use for telecommunications as well as other applications such as LAN Network. LAN Network is essentially a system of inter-communication of computers in a given office. They are commonly understood as a computer network and are not described as telecommunication network - appeal dismissed - decided against appellant.
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