‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the interface cards used in the cloud engine switch providing the function of data packet processing and traffic management are classifiable under the category of ‘Optical Transport Network’.  Huawei Telecommunication (India) Company Private Limited, the appellant assessee classifies the imported goods…