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2022 (8) TMI 76 - AT - CustomsSeeking the rectification of the order - classification of goods - Populated Printed Circuit Boards (PPCB) for DWDM Equipment – Photonic Service Switch - Small Factor Pluggable (SFP) - exemption under Notification No. 24/2005-Cus dated 1.3.2005 - HELD THAT:- The classification of Populated Printed Circuit Boards for DWDM Equipment – Photonic Service Switch has been decided in COMMISSIONER OF CUSTOMS-MUMBAI (AIR CARGO IMPORT) AND COMMISSIONER OF CUSTOMS-MUMBAI (ACC) VERSUS RELIANCE JIO INFOCOMM LTD. [2022 (6) TMI 1051 - CESTAT MUMBAI] - the arguments put-forth to the impugned goods i.e. SFP in this case also as may be applicable. The appeals filed by the Department are rejected.
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