30th August, 200
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/07-09(Cus)/2005
In
Application No.AAR/44(Cus)/47/2005
Application No.AAR/44(Cus)/52/2005
Application No.AAR/44(Cus)/53/2005
Applicant
M/s Alcatel India Ltd.
Plot No. 25, Sector 18
Gurgaon-122015
Haryana, India
Commissioner
designated 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
designated CESTAT, New Delhi
R U L I N G
(Hon'ble Mr. Justice Syed Shah
Mohammed Quadri)
None appears for the
applicant. Mr. A.K. Roy appears for the Commissioner. We have declined
adjournment of these cases on the request of the applicant vide separate order.
2. These applications are
filed under Section 28H of Customs Act, 1962 (for short the Act) seeking
advance ruling of the Authority in respect of the classification of the goods
noted against each of the application in the table given hereunder.
S.No. |
Application No. |
Description of goods |
Applicant's
Classification
Of the goods |
Commissioner's plea |
1. |
AAR/44(Cus)/
47/2005 |
Alcatel
Power Supply Unit |
8504 40 90 |
Classification accepted |
2. |
AAR/44(Cus)/
52/2005 |
Alcatel Power Feeding Equipment |
8504 40 90 |
Classification accepted |
3. |
AAR/44(Cus)/
53/2005 |
Alcatel Power Converter Assembly |
8504 40 90 |
Classification accepted |
3. As can be seen,
according to the applicant the goods - Alcatel Power Supply Unit, Alcatel Power
Feeding Equipment and Alcatel Power Converter Assembly - which are the subject
matter of the applications No.AAR/44(Cus)/47/2005, AAR/44(Cus)/52/2005 and AAR/44(Cus)/53/2005,
respectively, are classifiable under "tariff heading No.8504 40 90" of the First
Schedule to the Customs Tariff Act, 1975 (for short the Tariff Act).
In the comments, the Commissioner expressed his agreement with the above
classification.
4. We shall examine that
heading to ascertain whether the classification suggested by the applicant and
agreed to by the Commissioner, is justified. The tariff heading reads as
follows:-
Tariff Item |
Description of goods |
Unit Rate of duty
Standard
Preferential
Areas |
(1) |
(2) |
(3) (4) (5) |
8504
8504 40
8504 40 90 |
Electrical transformers, static converters (for example,
rectifiers) and inductors.
x x x
-Static converters :
x x x
- - - Other |
u 15% - |
5. Heading 8504 deals
with electrical transformers, static converters (for example, rectifiers) and
inductors. Sub-heading 8504 40 is in regard to static converters. The tariff
item in question is a residuary entry. The goods mentioned above do not fit in
any of the tariff items under sub-heading 8504 40. The items in question are
essentially power converter as can be inferred from the technical write up
submitted by the applicant. As per the heading 85.04 of the HSN Explanatory
Note it has been clarified that the "electrical static converters" are used to
convert electrical energy in order to adapt it for further use. They
incorporate converting elements of different types. They may also incorporate
various auxiliary devices e.g. transformers, inductor coils, resistors, command
regulators, etc. Their operation is based on the principle that the converting
elements act alternately as inductors and non-inductors. Having regard to the
technical details furnished by the applicant and the various sub-headings of the
heading 8504 of the Tariff Act, we find that the most appropriate classification
of the goods in question would be under the sub-heading 8504 40 and in
particular, under the tariff item 8504 40 90.
6. For the above reasons
we rule in :
(i)
Application
no. AAR/44(Cus)/47/2005 that
Alcatel Power Supply Unit, is classifiable under
tariff item no. 8504 40 90 of the Tariff Act.
(ii)
Application no. AAR/44(Cus)/52/2005
that
Alcatel Power Feeding Equipment, is classifiable under
tariff item no. 8504 40 90 of the Tariff Act
(iii)
Application no. AAR/44(Cus)/53/2005
that
Alcatel Power Converter Assembly, is classifiable under
tariff item no. 8504 40 90 of the Tariff Act
7. Pronounced
in the open Court on this 30th day of August, 2005.
Sd/-
(Somnath Pal)
Member |
Sd/-
(Justice S.S.M.
Quadri)
Chairman |
Sd/-
(B.A. Agrawal)
Member |
|