NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED vs CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI & ORS.

Judgment text excerpt

$~33 & 34 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:21st February, 2025 + CUSAA 40/2025 & CM APPL. 4834/2025 NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Mr. Rishabh Mishra, Advs. (M:9818849573) versus CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI & ORS. .....Respondents Through: Mr. Aditya Singla, SSC CBIC with Mr. Ritwik Saha & Mr. Umang Misra, Advs. (M: 8851493323) 34 AND + CUSAA 41/2025 & CM APPL. 4835/2025 NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Mr. Rishabh Mishra, Advs. versus CUSTOMS AUTHORITY FOR ADVANCE RULINGS NEW DELHI & ORS. .....Respondents Through: Mr. Aditya Singla, SSC CBIC with Mr. Ritwik Saha & Mr. Umang Misra, Advs. (M: 8851493323). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. These two appeals have been filed by M/s. Nokia Solutions and Networks India Private Limited under Section 28KA of the Customs Act Signature Not Verified Digitally Signed By:RAHUL CUSAA 40/2025 & connected matter Page 1 of 7 Signing Date:24.02.2025 17:56 challenging the impugned ruling of the Customs Authority for Advance Rulings (hereinafter ‘Authority’) dated 26th September, 2024. Both the appeals arise from two different rulings passed by the same Advance Ruling Authority on identical issues. 3. The short issue that arises is whether the Small Form Factor Pluggable (hereinafter ‘SFP’) is a part of a machinery and is liable to be classified under CTH 8517 7990 or whether it is to be classified as an apparatus/ machine under CTH 8517 6290. 4. The case of the Appellant is tha