Case Law Analysis
|Custom, Excise & Service Tax Tribunal
5G Radio Unit Classified as SDH Equipment Under CTH 8517 6260 Due to Synchronization Function | CESTAT Bangalore
CESTAT Bangalore ruled that Airspan's 5G radio unit qualifies as SDH equipment under CTH 8517 6260 because its synchronization capability aligns with the heading's technical definition, granting eligibility for Notification No. 57/2017's exemption. This sets a critical precedent for telecom importers seeking duty benefits on 5G infrastructure components by focusing on functional alignment over marketing labels.