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VoIP Phones with Video & Data Capabilities Classifiable under CTH 8517 62 90; IBM India Denied Customs Exemption: CESTAT

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By Mariya Paliwala
VoIP Phones with Video & Data Capabilities Classifiable under CTH 8517 62 90; IBM India Denied Customs Exemption: CESTAT

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The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that advanced VoIP phones capable of transmitting voice, video, and data are not mere telephone sets but fall under the category of data transmission apparatus.  The bench Dr. D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) upheld the…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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