2005(08)LCX0009

BEFORE THE AUTHORITY FOR ADVANCE RULINGS, NEW DELHI 

[CUSTOMS, CENTRAL EXCISE & SERVICE TAX]

Justice S.S.M. Quadri, Chairman, Shri Somnath Pal and Dr. B.A. Agrawal Members

Alcatel India Ltd.

Ruling Nos. AAR/2-6(Cus.)/2005, dated 23-8-2005 in Application Nos. AAR/44(Cus.)/15-18 & 20/2005

Summary of the case: $
Classification - Electronic apparatus for line telephony or line telegraphy - Link extender loading channel subrack, Compensation dispersion unit (Unrepeatered), URW subrack (Unrepeatered), Dispersion compensation sub rack (Unrepeatered) and fixed filter unit (Unrepeatered) are classifiable under Tariff Item No. 8517 50 99 of Customs Tariff Act, 1975. Appeal allowed. [Para. 6]

Advocated By -

None, for the Applicant.
Shri A.K. Roy, Jt. CDR, for the Department.

[Ruling per: Justice S.S.M. Quadri, Chairman]. -

These five applications are filed by M/s. Alcatel India Limited, Gurgaon under Section 28H of Customs Act, 1962 (for short the Act). The applicant is seeking advance ruling of the Authority in respect of the classification of the goods mentioned against each application in the following table.

2. The common question that arises for our consideration is whether the goods mentioned against each application, noted above in the aforementioned table, proposed to be imported into India, are classifiable under Heading 85175099 of the First Schedule to the Customs Tariff Act, 1975 (for short the Tariff Act).
3. In respect of the aforementioned goods, the common comments of the Commissioner are as follows :-
"On the basis of description of goods given in Annexure-II and General characteristics given in Technical documents, it appears that the party's contention that in accordance with the Rule 1 of the general Rule of Interpretation, these goods are classified under Tariff Heading 8517 electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier- current line system or for digital line system; videophones is correct.
Conclusion: In view of above, proposed classification of item under Tariff Heading 8517 50 99 may be accepted."
4. It is thus seen that the classification of the said goods by the applicant is accepted by the Commissioner in these applications.
The relevant Tariff heading and sub-headings read as follows:

5. We have gone through the tariff heading and sub-headings, quoted above, carefully. We are of the view that having regard to the description of the goods under consideration, the goods can appropriately be classified under Heading No. 85175099.
6. For the above mentioned reasons we rule in :
(1) AAR/44(Cus.)/15/2005 that Link Extender Loading Channel Subrack, is classifiable under Heading No. 85175099 of the Tariff Act.
(2) AAR/44/(Cus.)/16/2005 that Compensation Dispersion Unit (Unrepeatered), is classifiable under Heading No. 85175099 of the Tariff Act.
(3) AAR/44/(Cus.) 17/2005 that URW subrack (Unrepeatered) is classifiable under Heading No. 85175099 of the Tariff Act.
(4) AAR/ 44/ (Cus.)18/2005 that Dispersion Compensation subrack (Unrepeatered), is classifiable under Heading No. 85175099 of the Tariff Act.
(5) AAR/44/(Cus.)20/2005 that Fixed Filter Unit (Unrepeatered), is classifiable under Heading No. 85175099 of the Tariff Act.
7. Pronounced in the open Court on this 23rd day of August, 2005.

Equivalent 2005 (187) ELT 0449 (A.A.R.)

Equivalent 2005 (70) RLT 0596 (A.A.R.)