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2023 (6) TMI 904 - AAR - CustomsClassification of goods proposed to be imported - Nokia 7210 SAS products - classifiable under the tariff entry 85176290 of the Customs Tariff of India or not - benefit under Sr. No. 13N of Notification No. 24/2005 Customs dated 1st March 2005 as amended on 30th December 2019 vid Notification No. 36 / 2019-Customs - HELD THAT:- The goods under consideration are networking devices. Nokia 7210 SAS product family provides service providers with IP routing and carrier ethernet demarcation, access, and aggregation for mobile backhaul, business, and residential service delivery. For enterprise and mission-critical network operators, the 7210 SAS products address stringent requirements for high network resiliency, deterministic network performance, and scalability. The goods principally work as routers along with carrier ethernet switches. These products are Layer-3 routers running IP protocols, segment routing, BGP, etc. These devices provide Layer-3 IP-VPN, EVPN, Internet Enhanced Services (IES) and Layer-2 services like VPLS and VLL. They also provide sophisticated Quality-of-Service (QoS), rich operation management and security features, typically required for routed carrier grade networks. Subheading 851762 covers machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus. Nokia 7210 SAS products are capable of performing functions such as reception, conversion and transmission of data. Therefore, the impugned products performing various functions including switching and routing are clearly classifiable under subheading 851762 - it is evident that the manufacturer is listing these products under the product portfolio of service routers. Accordingly, in trade parlance, these products are known as routers. In respect of notification benefit under Sr. No. 13N of Notification Noe 24/2005, as amended, the entry exempts routers from 100% BCD. As discussed in previous paras, based on the datasheet, trade parlance and technical opinion of TEC, the subject goods are routers capable of performing some additional functions - it is clear that the goods under consideration are routers. The notification does not distinguish routers based on intended use or capability. It does not bar the routers used by telecom network and support service providers. Therefore, the goods under consideration appear to be covered by the said notification. Accordingly, they are eligible to claim benefit under the above-mentioned notification. Nokia 7210 SAS products are classifiable under subheading 85176290 as routers and are eligible to avail the benefit under Sr. No. 13N of Notification No. 24/2005-Customs, as amended.
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