23rd August, 2005
AUTHORITY FOR ADVANCE RULINGS
(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)
NEW DELHI
PRESENT
Justice Syed Mohammed
Quadri
(Chairman) |
Mr. Somnath Pal
(Member) |
Dr. B.A.Agrawal
(Member |
Ruling Nos. AAR/02-06(Cus)/2005
In
Application No.AAR/44(Cus)/15/2005
Application No.AAR/44(Cus)/16/2005
Application No.AAR/44(Cus)/17/2005
Application No.AAR/44(Cus)/18/2005
Application No.AAR/44(Cus)/20/2005
Applicant
M/s Alcatel India Ltd.
Plot No. 25, Sector 18
Gurgaon-122015
Haryana, India
Commissioner
concerned Commissioner of Customs,
Air Cargo Complex
New Custom House
New Delhi-110037
Present : for the applicant
None
for the
Commissioner Shri A.K. Roy, Joint CDR
concerned CESTAT, New Delhi
R U L I N G
(Hon'ble Mr. Justice Syed Shah Mohammad Quadri)
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.
S.No. |
Application No. |
Description of goods |
Applicant's
Classification
Of the goods |
Commissioner's plea |
1. |
AAR/44(Cus)/
15/2005 |
Link Extender Loading
Channel
Subrack |
8517 50 99 |
Classification accepted |
2. |
AAR/44(Cus)/
16/2005 |
Compensation Dispersion Unit (Unrepeatered) |
8517 50 99 |
Classification accepted |
3. |
AAR/44(Cus)/
17/2005 |
URW subrack
(Unrepeatered) |
8517 50 99 |
Classification accepted |
4. |
AAR/44(Cus)/
18/2005 |
Dispersion Compensation subrack
(Unrepeatered) |
8517 50 99 |
Classification accepted |
5. |
AAR/44(Cus)/
20/2005 |
Fixed Filter Unit
(Unrepeatered) |
8517 50 99 |
Classification accepted |
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 85175099 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 :
Tariff Item |
Description of goods |
Unit Rate of duty
Standard
Preferential
Areas |
(1) |
(2) |
(3) (4) (5) |
8517
851750
85175099 |
Electrical apparatus for line telephony or line telegraphy,
including line telephone sets with cordless hand-sets and telecommunication
apparatus for carrier-current line systems or for digital line systems;
videophones.
x x x
- Other apparatus, for carrier-current line systems or
for digital line systems
x x x
- - - - Other |
u
u Free - |
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
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.
Sd/-
(Somnath Pal)
Member |
Sd/-
(Justice S.S.M.
Quadri)
Chairman |
Sd/-
(B.A. Agrawal)
Member |
|