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TMI Blog2017 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... s claim under CTH 8543. 2. Shri S.J. Sahoo, learned AC (AR) appearing on behalf of the Revenue reiterates the grounds of appeal and submits that the imported goods of the respondent is a security device and it is not used for communication, therefore, it is correctly classifiable under CTH 8543 and not under CTH 8517. 3. Shri Dinesh Kumar Agarwal, learned C.A. appearing on behalf of the respondent submits that the product imported by them is named as McAfee Web Gateway WBG-5500 Appliance . This is used between the two servers for communication by NETWORK, which has additional feature of security. He submits that it is used as router for communication of the data, therefore, even though it has security feature, it is undoubtedly used as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) the goods "McAfee Web Gateway ensures comprehensive security for networks. It protects networks against threats arising from the webs, such as viruses and other malware, inappropriate content, data leaks, and related issues. This appliance is installed as a gateway that connects a network to the web. Following the web security rules, it filters the requests that users send to the web from within the network. Responses sent back from the web and embedded objects sent with requests or responses are also filtered. Malicious and inappropriate content is blocked, while useful content is allowed to pass through." Therefore impugned goods act as a security device in a network and it protects the network from external malicious threats. It is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace cards (e.g., Ethernet interface cards). (2) Modems (combined modulators-demodulators). (3) Routers, bridges, hubs, repeaters and channel to channel adaptors, (4) Multiplexers and related line equipment (e.g., transmitters, receivers or electro-optical converters). (5) Codecs (data compressors/decompressors) which have the capability of transmission and reception of digital information. (6) Pulse to tone converters which convert pulse dialed signals to tone signals." Therefore when network interface is covered under the CTH 8517, the machine comprising of similar cards is also covered under CTH 8517. The impugned goods being an interface between the web and network is rightly classifiable under 8517. Also in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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