Articles 10th Feb 2025
The Union Budget 2025-26 introduced amendment in the relevant Customs Notification to provide a uniform 10% rate of BCD on all switches, whether enterprise grade or carrier grade.
Against this backdrop, our Partner Harsh Shah and Associate Partner Ruchita Shah have co-authored an article titled ” Basic Customs Duty Rate on carrier grade switches: Reduction is a step in the right direction” published on ETGovernment.
In this article, the authors are analyzing this amendment in the context of history of higher rate of BCD on carrier grade switches and the associated litigation due to duty rate disparity between enterprise grade vs. carrier grade switches.
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