2.4 The Applicant being a contract manufacturer of telecommunication equipment, manufactures its final products based on the exclusive dimensions & technical specifications provided by its customers. To enter to the stipulations of the final product according to customers, the Applicant imports parts of the transmitter and receivers from outside India. The Applicant instructs the foreign supplier to comply with specified dimension, measurements, scale and customization required for parts of the receiver & transmitter i.e., C6x Bottom & Top Enclosures. A6 Middle & Back Enclosurcs.

2.5 The Applicant has submitted that the final products (i.e.. A6 transmitter and C6x receiver) comprises of the following parts:

along with the enclosures. The receivers & transmitters cannot function in the intended manner in the absence of the enclosures

2.11 Applicant submits the product C6x Bottom & Top Enclosures and A6 Back & Middle Enclosures shall be classified under Chapter 85 ("Electrical Machinery & Equipment and Parts thereof) of the Customs Tariff and more specifically under the heading 85177990 as "Parts of apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) "

2.12 Rule 1 of the General Rules for Interpretation provides that the classification of goods shall be determined according to the terms of the headings of the tariff and any relative Section notes or Chapter notes and thus, gives precedence to this while classifying a product. Rules 2 to 6 provide the general guidelines for classification of goods under the appropriate sub­heading. In the event the goods cannot be classified solely on the basis of Rule 1. and if the headings and section or chapter notes do not otherwise require, the remaining Rules 2 to 6 may then be applied in sequential order.

2.13 The  Applicant has analyzed chapter 76 which provides for "Aluminium and articles thereof'. The Applicant has observed that there is no specific heading under chapter 76 which covers applicant products (i.e.. enclosures) and therefore, the only recourse can be made to residual heading under 7616 9990 which provides "other articles of Aluminium". Classification of C6x Bottom & Top Enclosures and A6 Back & Middle Enclosures under residuary heading 7616 9990 as other articles of Aluminium is not appropriate. The items imported by the applicant are specially customized parts and can only be used for" manufacturing of will receiver and transmitter (i.e., transmission or reception device) of specific size and dimension. It can be noted that will receiver and transmitter can't work independently without affixing top and bottom enclosures. Therefore, HSN 7616 9990 being a generic heading covering "Other Articles of Aluminium" would not warrant classification of present items. Note 1(f) to Section XV (Base Metal & Articles of Base Metal) excludes Articles of Section XVI (machinery, mechanical appliances & electrical goods) from its scope & applicability. Relevant portion is extracted below :-

SECTION XV
BASF METALS AND ARTICLES OF BASE METAL
NOTES :

I. This Section does not cover :
(f) article's of Section XVI (machinery, mechanical appliances and electrical goods);

Having discussed that classification under chapter 76 is not applicable, it is appropriate to analyze description given in the Heading 8517 for ascertaining proper classification which covers within its ambit apparatus of transmission or reception device and its parts thereof. It is made clear that the chapter heading 8517 covers within its scope and ambit, mainly goods of three broad categories. The same can also be noted from fact thai it provides items only for three single dash (-):

(i)  first one i.e., "Telephone sets, including telephones for cellular networks or for other wireless networks "

(ii)  second one i.e.. "other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)", which are other than transmission or reception apparatus of heading 8443. 8525.8527 or 8528: and

(iii) the third one i.e.. "'parts'* of the above both categories of goods.

2.14 The final finished products manufactured by the applicant arc Wi-Ii receivers & transmitters classifiable under Heading 8517. The finished goods manufactured by the applicant is an apparatus for transmission or reception of data in a wireless or wireless network (such as a local or wide area network). It is a communication apparatus that support the reception, conversion and transmission of signals and allow for the connection to a wired or wireless communication network. Therefore, finished goods of the applicant (i.e., Wi-fi receivers & transmitters) are second category item as mentioned above. Having said this, it is worthwhile to analyse the third category (i.e.. Parts) for the present items in this application.

2.15 Before directly going into the classification of present item under "farts', it is necessary to analyze whether the imported products can be referred to as "parts". In this regard, the applicant would like to place reliance in the case of M/s. Vodafone Idea Limited vs. Principal Commissioner of Customs (Import) [CUSTOMS APPEAL NO. 52287 OF 2019], wherein the Delhi Tribunal laid down a test for classification of parts. It was held as under:-
The true lest for determining whether an item is classifiable as parts/components is .as follows:

(i) Whether the item has a separate identifiable/individual function of its own, when compared to the main machine; and
(ii) Whether the item is capable of operating independently of the main machine on its own.

If the answer to both the aforesaid questions is in the negative, the item would be classifiable as parts and in that case the item will not be classifiable as an apparatus falling under its own appropriate heading.

    In the instant case, the imported product C6x Bottom & 'fop Enclosure and A6 Back & Middle Enclosures have no individual utility of their own for any other purpose as they have been specifically customized and designed for use by the Applicant. The product is not capable of any operation independent of the finished product i.e.. Wi-fi Receivers & Transmitters without completion of manufacturing by mounting and installation of the Printed Circuit Board Assemblies (PCBA) on the bottom, middle & top enclosures. Consequently, since answer to both the aforementioned questions is in the negative, the product warrants classification as ""parts". I laving concluded that present item qualifies for 'parts', it is worthwhile to analyze whether the imported goods fall under the chapter heading 8517 as 'parts' of apparatus for transmission or reception.                                                                                                           

2.16 There is no specific exclusion relevant to the imported goods, i.e., C6x Bottom & Top Enclosures and A6 Back & Middle Enclosures in Note 1 of section XVI / Note 1 of chapter 85.  Note 2 of section XVI provide for classification of 'parts' of machines or articles falling under these Chapters 84 & 85. Note 2 to Section XVI is reproduced here for ease of reference:-

"2.Subject to Note 1 to this Section, Note I to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466. 8473, 8485, 8503, 8522. 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to he classified with the machines of that kind or in heading 84119, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517. and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529;

(c)    all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548. "

2.17 In terms of Section note 2(a). it is clearly brought out that 'parts' included in any of the headings of Chapter 84 & 85 are in all cases to be classified under the same heading, in the instant case. C6x Bottom 8i Top Enclosures, A6 Back & Middle Enclosures arc not covered by any specific heading of Chapter 84 & 85 to warrant a straight-forward class ideation under Note 2(a). Hence note 2(a) is not be relevant. As per Section note 2(b). "other parts", which arc used solely or principally with a particular machine are to be classified with the machines of that kind. There fore, "parts" of a machine which arc used solely or principally with that machine can only be classified as 'parts'. In the instant case. C6x Bottom & Top Enclosure and A6 Back & Middle Enclosures are parts which are solely or principally used with Wi-fi receivers & transmitters. They do not have any other independent use per se. The pre-customized tailor made C6x Bottom & Top Enclosures, A6 Middle & Back enclosures imported for the manufacture of Wi-Fi receivers & Transmitters can be used only for the customer who has ordered the custom-made receiver and transmitters used for transmission and reception. The imported products are so intricately designed such that they cannot be used for any other purpose whatsoever. They must be used solely or principally for the purpose for which they were procured i.e.. in manufacture of tailor-made receivers & transmitters as ordered by the customer. They do not have any alternative use apart from the manufacturing will receiver and transmitter. From the photograph of C6x Bottom & Top Enclosures and A6 Middle & Back Enclosures, it can be noticed that it is a tailor made Die-cast aluminum with UV stabilized paint for specific use and only for specific model of receiver and transmitter. Each receiver and transmitter have different model and shape and size. This requires customization for each customer. There fore, this can only be used for particular customer who has ordered the finished goods. The Applicant submits that even the applicant can't use the imported item for any other customer. Therefore, the imported product qualifies the test of sole and principal use.

2.18 C6x Bottom & fop Enclosures are specifically customized and designed parts that are key integral components in the manufacture of the receivers & transmitters classifiable under heading 8517. In the absence of the imported parts, the equipment cannot be manufactured and thus C6x Bottom & Top Enclosures would constitute as 'parts' suitable for use solely or principally with telecommunication equipment (i.e., wifi receiver and transmitter) in terms of note 2(b) to section XVI. Therefore, it warrants classification as 'parts' under heading 8517. More specifically, the imported product can be classified under 8517 7990 as "Parts - Others".

2.19 Reliance can be made on judgment pronounced by CESTAT Mumbai in the case of M/s. Ciena Communications India Pvt Ltd. vs. Principal Commissioner of Customs (Import), Mumbai 2024 (I) TM1 683 - CESTAT MUMBAI held that:-

"It is obvious that as the impugned goods in this case relates to reception; conversion and transmission or regeneration of voice, images or other data, including switching and routing function, for providing services of telecommunication networking equipment, the classification is feasible either under the 'second single dash' entries or classification under 'third single dash' entry as 'parts'.

2.20 Reliance can be further placed in the case of M/s. Sew Eurodrive India Private Limited vs. Commissioner of Customs Chennai II Commissionerate 2024 (I) TMI 465 - CESTAT CHENNAI held that-

"The claim of the importer needs to be accepted as the claim was based on the usage of the imported goods in its industry, for specific purposes, which is required to he considered primarily, before brushing aside the same. This is apparently not done by the Revenue and the original authority- Additional Commissioner chose only to go by the word "flanges ", thereby seriously ignoring whether the same was for specific/special use or for general use. If every flange' available in the market could be used in any industry, then perhaps the classification under a single CTH would have served that purpose, but since one size does not fit all, different classifications are provided. The classification thus depends on, inter alia, functionality as well"

2.21 HSN Explanatory Notes to chapter heading 8517 under the category "Parts'" is reproduced hereunder for ease of reference:-

"Subject to the general provisions regarding the classification of parts (see the General Explanatory Note, to Section XVI), parts of the apparatus of this heading are also classified here "

    From a perusal of the HSN Explanatory Notes to Heading 8517 under the category "Parts'" it is evident that C6x Bottom & Top Enclosure and A6 Back & Middle Enclosures warrant classification under the category of ""Parts'" under I leading 8517.

2.22 Explanatory Notes to HSN under Genera! Content of Section XVI provide that:-
"In general, the goods of this Section may he of any material. In the great majority of cases they are of base metal"

    The Explanatory Note clearly clarifies beyond doubt that, products classifiable under this section may be of base metal. Just because the product is of base metal, the same will not warrant exclusion from Section XVI.

2.23 Section Note 1 to Section XVI covering Chapters 84 and 85 provide for the list of goods that arc excluded from the scope of coverage under the said Chapters. One such exclusion is contemplated in note 1(g) which provides for "parts of general use as defined in Note 2 to Section XV. of base metal. Relevant portion is reproduced below:-

1. This Section does not cover :
(g) parts of general use, as defi ned in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    From the reading of the above, it can be noted that if the present items imported is covered under parts of general use as defined in Note 2 to Section XV (base metal) then chapter 84 & 85 is not applicable for classification. In order to understand whether the present item imported is covered under parts of general use, it is worthwhile to refer to definition as contemplated in Note 2 to Section XV. The Applicant has reproduced the same below:-

"2. Throughout this Schedule, the expression "parts of general use " means :

(a)  articles of heading 7307, 7312, 7315; 7317 or 7318 and similar articles of other base metal, Other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021);

(b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

(c)  articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal,
of heading 8306.

In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

    The Applicant submits that the present items imported would not get covered under the definition of parts of general use as the product does not fall under any of the "Articles of heading 7307, 7312. 7315. 7317 or 7318'and similar articles of other base metal" since the items are used specially designed artd customized for sole or principal use for manufacturing wifi receiver and transmitter.

2.24 The Applicant has placed reliance in case of G.S. Auto International Limited v. CC Excise, Chandigarh [2003 (2) SCC 371 2003 (152) E.L.T. 3 (S.C)]. The expression "parts of general use"' would not apply to parts and accessories which are suitable for use solely or primarily with articles of Chapter Heading 87.08 which pertains to parts and accessories of motor vehicles of chapter headings 87.01 to 87.05. The court also held that for the purposes of classification under Chapter Heading 87.08, the test to be applied is: whether the goods are suitable for use solely or primarily with articles of Chapter Heading Nos. 87.01 to 87.0.5; if the answer is in the affirmative, the goods will be classifiable under Chapter Heading 87.08, but if the answer is in the negative, they would have to be classified under Chapter Heading No. 73.18.

    In the present case, as highlighted and submitted above, the items imported is a customized and specially designed parts for manuafcturing telecom equipments. Therefore, the same can't be classified as parts of general use.

2.25 Further, rereference is also made to a ruling of the Supreme Court in the case of Cast Metal Industries (P) Ltd. vs. Commissioner of C. Ex.-IV, Kolkata [2015.(325) ELT-471 (SC)] where the matter in dispute was the classification of door hinges and handles for motor vehicles under Chapter Heading 8302.00 or Chapter Heading 8708.00. The Supreme Court held that the expression "parts of genera! use" would indicate goods which are meant for general use. In the instant case, the goods in question arc meant for specific purpose.

    If the parts are not of general use, the same can be classified as parts of the machine if the same is specifically designed for machine. In Eureka Forbes v. CCE2091 (130) ELT146 (CEGAT), it was held that a 'hose' specifically designed for a particular product and not cable of general use will always be classified as parts of the machine and not as "hose'. Reference could also be drawn from the decision in the case of Commissioner of C Ex. and Cus, Pune vs Mohan Plastics Industries; 2002 (144) E.L.T. 549 (Tri-Mumbai). wherein, the Tribunal has held that plastic hoses (pipes and tubes both of metal and plastic) which could be used in both i.e. one as pans of a washing machine and other as parts of pneumatic drill (and thus, not specifically designed for a particular machine per sc) should be classifiable under heading 3917 and not as part of machinery.

2.26 The Hon'ble CEGAT, New Delhi, in the case of Rail Tech v. CCE, Chandigarh reported in 2000 (12) E.L.T. 393 (Tribunal) has held that "aluminium windows, doors and their frames manufactured by the assessee have no use or relevance in structures but manufactured on the drawings and specifications provided by the Railways for the sole use in rail ways coaches - such Aluminium windows and doors are neither marketable nor can be used for any structure - Classifiable under Heading 8607 of Centra! Excise Tariff Act, 1985 as parts of Railways and not under sub-heading 7610.10

    Considering the above analysis, the applicant believes that exclusion covered in Note 1 to Section XVI for parts of general use is not applicable here.

2.27 In terms of Rule 3(a) of General Rules of Interpretation, the heading which provides the most specific description i.e., 8517 shall be preferred to headings providing a more general description. Even assuming without admitting that the impugned goods are classifiable under CTH 7616 also, still in terms of Rule 3(c), when goods cannot be classified by reference to Rule 3 (a) or 3 (b), they shall be classified under the heading which occurs last is commercial order among those which equally merit consideration i.e.. heading 85I7 over 7616 in the instant case.

2.28 Reliance can be placed in case of M/s Samsung India Electronics Pvt. Ltd. vs. Principal Commissioner of Customs, Air cargo complex (Import), New Delhi - 2023 (12) TM11155 - CESTAT NEW DELHI it was categorically held that:-

 "A specific entry (parts of mobile phones) prevails over a general entry (articles of plastic) as per Rule 3(a) of Interpretation and the later entry (Chapter 85) in (he tariff prevails over the earlier entry (Chapter 39) as per Rule 3(c). It is well settled legal principle that the Interpretative Rules must be applied sequentially. Rejection of the appellant's classification of the front cover, middle cover and hack cover of mobile phones under CTH 8517709(1 in the impugned order and (heir re-classification under CTH 39209999 cannot be sustained and needs to he set aside"

2.29 The Supreme Court in the case of Commissioner of Central Excise vs. Wockhardt Life Sciences (2012 (277) E.L.T. 299 (S.C) [22-02-20l2] 2012 (277) E.LT. 299 (S.C.) held that:

''Classification of goods cannot be under residuary entry in presence of specific entry, even if it requires product to be understood in technical sense Residuary entry can be taken refuge of only in absence of specific entry "

2.30 The Supreme Court in the case of Western India Plywoods Ltd vs. Collector of Customs, Cochin (2005 (188) E.L.T. 365 (S.C.) [07-I0-2005]; 2005 (188) E.LT. 365 (S.C.)) held that:-

" Classification of goods under residuary entry is to be made with extreme caution, being attracted only when no Other provision expressly or by necessary implication applies to the goods in question "

    Considering the above, the appellant believes that classification under HSN 76I6 9990 as "other articles of Aluminum" is not appropriate as 7616 9990 is a residuary entry. When the imported goods are more specifically classifiable under heading 8517 7990. question of invocation of classification under the residuary entry does not arise.

2.31 The applicant has placed reliance on the Circular No. 548/44/2000 -CX dated 13th September 2000 in the context of classification of Aluminium Grills used in Air Conditioners. The Central Board of Excise and Customs (CBEC) clarified that "If the grills manufactured are suitable for use solely or principally with an air conditioning machine/system which is held excisable and dutiable under Chapter heading 84.15. then such grills also will merit classification under chapter heading 84.15 and chargeable to duty accordingly. "

2.32 Further reliance can be made on Circular No. 121/32/95 Central Excise dated 2^nd May 1995 in the context of Classification of Plastic drills used in Air Conditioners. The CBEC clarified that "Plastic grills used in air conditioners are not merely decorative parts, although one of the junctions of the said grill is to enhance the looks of the air conditioner. Grills have junctional utility for deflecting the airflow in the desired direction. They are identifiable part of an air conditioner and therefore, are more appropriately classifiable under Chapter 84.15 "

2.33 Circular No. 353/69/97-CX., dated 12-11-1997 - CBEC clarified that Liner shelves, Middle shelves. Tilting bottle shelves etc. made of M.S. grills for use in the refrigerators are appropriately classifiable under sub-Heading 8418.90 of Central Excise Tariff Act, 1985 as parts of refrigerators. The CBEC observed that the items are solely and principally used in refrigerators and are not merely grills to be classified under Chapter 73 "as articles of iron and steel'', but are identifiable parts of refrigerators.                                                                                    

3. The concerned jurisdictional Customs Commissionerate i.e. Chennai Customs has submitted their comments on the subject application vide a letter dated 03.07.2024 as follows:

    The C6x Receiver is comprised of PCB Assemblies, thermal pads. Gasket and Enclosure (Bottom & Top enclosure which is made up of aluminium), this is a wifi receiver which can be used as a PTMP (Point to Multi point) client radio. The C6x receiver is required to be placed at high altitude for receiving signals. The parts for which advance ruling is sought ((Bottom & top Enclosures) of wi fi receiver), As the item is an integral part of the receiver which is made up on the specific request of the importer (i.e. customized for suiting the specific application), hence shall be taken as part of the receiver, consequently classifying under IIS CODE 8517 7990. flic A6 Transmitter is comprised of PCB Assemblies, Bare Aluminium Sheet and bare PCB thermal pads, Gasket and Enclosure (Middle & Back which is made up of aluminium), this is a wifi Transmitter which can be used as a PTMP (Point to Multi point) client radio. The A 6 Transmitter is required to be placed at rooftop for Transmitting signals. The pans for which advance ruling is sought is ((Bottom &. top Enclosures) of wi fi receiver), as the item an integral part of the receiver which is made up on the specific request of the importer (i.e. customized for suiting the specific application), hence shall be taken as part of the receiver, consequently classifying under HS CODE 8517 7990.

    Rule 2 (a) of General rules of interpretations, deals with the classification of unfinished, incomplete, unassembled or disassembled goods. Unfinished and incomplete goods can be classified under the same Heading as the same goods in a finished state provided that they have the essential character of the complete or finished article. The subject goods are to be classified under HS code 8517 7990, as the subject goods are customized to be used in the transmitter and receiver (of the types specified) and shall not be used elsewhere, i.e. the item is used for specific purpose and not general purpose, hence, shall be classified under 85 17 7990 as parts of the transmitter and receiver which is also in the ambit of Rule 2 (a) of General rules of interpretations.

4.  A personal hearing in the matter was conducted on 20.06.2024 in the office of CAAR, Mumbai. During the personal hearing the authorised representatives of M/s. Sanmina-SCI India Private Limited, Shri Shivrajan, Shri Am an Goyal, Manager and Shri D. Babu Dinesh Kumar, Sr. Manager-Trade Compliance, M/s. Sanmina-SCI India Private Limited, reiterated  the contention made in the application. They, further, contended that the subject goods are made up of die cast Aluminium and specifically designed to function as a part of receivers and transmitters and merit classifiction under CTI 8517 7990. They showed the samples of subject goods and explained that the subject goods arc enclosures which are resistant to Radio Frequency interference, capable of providing safety to transmitters and receivers from heat/cold and have specific uses. They relied upon the Circular No. 548/44/2000 -CX dated 13th September 2000, Circular No. 353/69/97-CX., dated 12-1 1-1997 - CBEC and Circular No. 121/32/95 -Central Excise dated 2^nd May 1995 and submitted a compendium of case laws.

    Nobody appeared from the concerned Jurisdictional Customs Commissionerate of Chennai for the personal hearing.

5. I have taken into consideration all the materials placed on record in respect of the subject goods including the submissions made by the applicant during the course of personal hearing. I have gone through the response received from the Chennai Customs. I therefore proceed to decide the present applications regarding classification of "the Bottom & Top Enclosures of C6x model of wi-fi receiver and Back & Middle Enclosures of A6 model of wi- fi transmitter" on the basis of the information on record as well as the existing legal framework having bearing on the classification of the products in question under the first schedule of the Customs Tariff Act, 1975.

6.  As per the submissions of the applicant, the subject goods are specifically made of die-cast aluminum for eliminating radio frequency (RF) signals interference with other nearby devices and transmission networks which may affect the throughput and signal strength of these devices considering the dense urban environments in which the transmitters and receivers are installed. Die-cast aluminum enclosures reduce the Rl^; noise in the processed signals. Scientifically, die cast aluminum is proven to have Electromagnetic Interference (EMI) and Radio frequency Interference (RFI) shielding capabilities. RF shielding is the act of shielding a device from radio frequency interference. It is usually done by designing the casing using aluminum die cast material which protects the device from interference with other RF signals. The enclosures add rigidity and durability to the lifecyele of the product. Considering the EMI and RFI shielding properties, die-cast aluminum enables the functional utility of the final products.

6.1 The C6x top enclosures contain a thermoplastic radome material on the circular portion intended to act as a membrane for catching the radio signals emitted from the A6 transmitter. The radome is constructed of a material transparent to radio waves, intended to absorb the radio signals (transmitted by the A6 transmitter) and pass on the same inside the enclosures to the PCBA for reception processing. Every A6 transmitter can connect with C6x receivers. Every connection involves separate transmission of radio signals at even port on the PCBA inside the transmitter. The, A6 middle enclosures are specifically designed to isolate every transmission port to ensure that transmission signals of one port do not interact/interfere with the transmission signals of the other.

6.2 The striped external projections on the C6x & A6 enclosures contain minute expanses and pockets (cavities) speciIleally designed to act as a coolant by absorbing and dissipating the heat generated on the PCB As to the external environment. (In the absence of heal dissipation capability of the enclosures, considering the 24 x 7 functionality of the transmitters and receivers, the PCBA. processor and power management circuits embedded inside will malfunction on account of thermal overstress). Scientifically, die cast aluminium is proven to have thermal & electrical conductivity capabilities.

6.3 The imported die cast aluminium enclosures are used for mounting, boiling and installation of the PCBAs for transmission and reception function. The PCBAs cannot commercially function in isolation in the absence of the customized enclosures. The die-cast aluminium enclosures contribute to the functional utility of the end products by acting as the sole platform for hosting the PCBAs performing the transmission and reception function.

6.4 The die-cast aluminium enclosures enable C6x and A6 to operate in harsh environmental temperatures of minus 40 degree Celsius to 55 degree Celsius, in 5% to 100% humidity levels at altitudes up to 4420 meters or i4.500 feet above sea level with wind survivability conditions of up to 200 km/h (125mph) coupled with vibration & shock resistance features. The enclosures offer high-level protection against solid ingress, such as windblown dirt, water seepage and other airborne solid materials which are conductive in electrical circuits (capable of disrupting the operation of the PCBA and consequently leading to short circuit of the device). The enclosures are coated with UV stabilized paint to ensure protection from sunlight.

7. From the above features of the subject goods as explained by the applicant there is no iota of doubt left that the subject goods arc more valuable than that of a piece of metal/aluminium. Many processes have been undertaken on the Subject goods and they arc designed and manufactured to fulfil the specific requirements for functionality and utility of the receivers and transmitters. Therefore, it can safely be concluded that the subject goods arc integral part of the receivers and transmitters explained in the instant case.

8. Heading 8517 covers telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), Other than transmission or reception apparatus of heading 8443, 8525. 8527 or 8528. further, 'parts' are also covered at single dash (-) level in the same heading 8517.

8.1 Further, Note 2(b) of section XVI states that other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 arc to be classified in heading 8529.                                                                                                                                

8.2 The applicant is right in its contention that in the instant case. C6x Bottom & Top Enclosure and A6 Back & Middle Enclosures are parts which arc solely of principally used with Wi-fi receivers & transmitters. They do not have any other independent use per se. The enclosures are tailor made with UV stabilized paint for specific use and only for specific model of receiver and transmitter. Therefore, the imported product qualifies the test of sole and principal use and are rightly classifiable under heading 8517 7990 as "parts of apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)".

9. Further, under the heading 8517, parts are preceded by single dash (-) which as per the scheme of arrangement of dash (-) in the First Schedule to Customs Tariff Act, 1975. shall be taken to be a sub-classification of the article or group of articles covered by the said heading 8517. further, CT1 8517 7100 covers "Aerials and aerial reflectors of all kinds; parts suitable for use therewith'. CTl 8517 7910 covers other parts "Populated, loaded or stuffed printed circuit boards'. The applicant is right in its contention that subject goods should be classifiable under heading 8517 7990 (under single dash entry "parts") as "Parts of apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)". Further, the ratio of case laws submitted and relied upon by the applicant is supportive to decide the ease at hand and the department has also concurred with applicant's view regarding the classification of the subject goods.

10. On the basis of foregoing discussions and findings. I rule that the goods in question i.e."the Bottom & Top Enclosures of C6x model of wi-fi receiver and Back & Middle Enclosures of A6 model of wi-fi transmitter" merit classification as "Parts of apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)" under Custom Tariff Heading 8517. specifically under CTI 85 17 79 90 of the first Schedule of the Customs Tariff Act, 1975.

(Prabhat K. Rameshwaram)          
Customs Authority for Advance Rulings.
Mumbai.                        

 
F. No. CAAR/CUS/APPL/36/2024-O/o Commr-CAAR-Mumbai

This copy is certified to be a true copy of the ruling and is sent to: -

1.  M/s. Sanmina-SCI India Private Limited. No.1, Sipcot Industrial Growth Centre, Mathur Village, Oragadam, Chennai - 602 105.

2.  The Commissioner of Customs, Chennai II (Import Commissionerate), Custom House. No. 60. Rajaji salai. Chennai- 600 001.

3. The Customs Authority for Advance Rulings, 5^th Floor, NDMC Building, Yashwant Place. Satya Marg. Chanakyapuri, New Delhi-1 10021.

Email: cus-advrulings@gov.in

4. The Principal Chief Commissioner of Customs. Mumbai Customs Zone I. Ballard Estate, Mumbai-400001. E-mail: ccu-cusmum1@nic.in

5. The Commissioner (Legal). CBIC Offices, Legal/CX.8A, Cell, 5^th floor, Hudco Vishala Building, C-Wing, Bhikaji Cama Place. R. K. Puram, New Delhi-110066.
Email: anishguta.irs@gov.in,.commr.legal-cbec@nic.in

6. The Member (Customs). Central Boards of Indirect Taxes & Customs.. North Block,
New Delhi- 110001.
Email: mem.cus-cbec@nic. in

7.  The Webmaster, Central Boards of Indirect Taxes & Customs.
EmaiI: webmaster.cbec@icegate.gov.in

8. Guard file.

(V. M. Sobhan Sindhu)       
Asstt. Commissioner & Secretary,  
Customs Authority for Advance Rulings,
Mumbai