News Flash
  • Result of Customs Brokers Licensing Regulations written exam for 2022 held on 03.08.2022 Click here
  • Online training on "Advance Ruling: An Introduction" for Group 'A' officers of CBIC on 17.08.2022 from 10:30 AM to 01:15 PM -reg Click here
  • Notification issued to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 Click here
  • Calling Options/Preferences from selected candidates for the post of Stenographer Grade I & Grade II tor allocation of Zones/Formations - regsteno- I options and Steno- II options
  • Letter dt. 29.07.2022 regarding Equal Opportunity Policy Letter and Equal Opportunity Policy
  • Draft Integrated All India Seniority List of Superintendents of CGST & Central Excise, appointed to the grade during the period from 01.01.2007 to 31.12.2011 Click here
  • Draft Integrated All India Seniority List of Customs Appraisers for the period from 01.01.2012 to 31.12.2013 Click here
  • FAQs on GST applicability on ‘pre-packaged and labelled’ goods-reg. Click here
  • Vacancy Circular - Technical Officer Facilitation/Procedures (Grade A3) – in the Research and Policy Unit (Office of the Secretary General) at World Customs Organisation (WCO), Brussels. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Online training on "Various issues relating to the illegal/unauthorized import of Jammers and other wireless products" on 28.07.2022 -reg. Click here
  • 16th Session of the Virtual Customs Orientation Academy (VCOA) will be held from 12 September 2022 to 16 December 2022-reg. Click here   |   WCO Letter   |   Annex_1   |   Annex_2   |   Proforma
  • Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B Click here
  • Final Zone Allocation of candidates selected through SSC CGLE 2019- reg Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
  • Request for uploading instruction titled "Conduct of HC Litigation Monitoring Fortnight from 14.07.2022 to 27.07.2022 Click here
  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
  • Recruitment to the Post of Skipper on deputation-RegClick here
  • CBLR -2022 exam Declaration of date-regClick here
  • Online training on 'Budget Management: Estimation, Allocation & Expenditure' for Group 'A' officer of CBIC on 12.07.2022 from 10:30 AM to 01:15 PM -reg. Click here
  • Prospective Training for the month of July , 2022 Click here
  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
  • Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation   |   Annex-1   |   Annex-2   |   Annex-3   |   Proforma
  • Commendation Certificate on the occasion of 5th GST Day- regClick here
  • O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
  • Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
  • Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
  • Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
  • Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
  • Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
  • Procedure relating to sanction, post-audit and review of refund claims Click here
  • Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
  • Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
  • Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
  • INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
  • CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Document 5
  • Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here
  • -->
View All

 

AUTHORITY FOR ADVANCE RULINGS

(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)

NEW DELHI

 

PRESENT

Hon'ble Mr.Justice Syed Shah Mohammad Quadri (Chairman)

Mr.Somnath Pal (Member)

Dr.B.A.Agrawal (Member)

 

Ruling No. AAR/02(Cus)/2006

In

 Application No.AAR/44/22(Cus)/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 Mr. Charles A. Barber Director (Customs & Supply Chain) Alcatel, London, UK   Mr. Steve Gaikwad Client Partner, Vantis Custom House  London, UK
For the Commissioner designated Mr. A.K. Roy, Joint CDR  CESTAT, New Delhi

                                                                      

                   

R U L I N G

 

( By Mr. Somnath Pal, Member )

 

The applicant in this application has posed the following question seeking an advance ruling thereon :- 

"Whether Optically Post Amplifier unit (unrepeatered) proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975" .

 

2.         As per the description of the goods in question given in the Annexure-II to the application, the Alcatel Optical Post-Amplifier (OPA28C) can be installed in the Alcatel URW subrack telecommunication equipment when there is a requirement for high power amplification of the transmitted WDM (Wavelength Division Multiplexing) communication signal before it is launched into the submarine telecommunication cable.  The OPA28C can deliver up to +28dBm aggregate power into the submarine line.  It is a hybrid of optical, electronic and mechanical systems  that forms part of a submarine telecommunication system for use in transmission of aggregate data.  The WDM telecommunication signal from the terminal is amplified in the Alcatel OPA28C by an Erbium-doped Fibre Amplifier (EDFA), which uses a pump laser to give an aggregate output power to line of up to +28dBm.  Though the function of the product is to amplify the signal it is still however part of the submerged telecommunication system as it is basically boosting the signal to ensure there is no distortion or impurities in the signal.  In the Customs Technical Document relating to this product it has been further explained that the OPA28C is of an Alcatel generic design and includes features that allow the configuration of this equipment to suit a given system.  All transmission connections are made by removable SC/APC type connectors, except the fibre to the sea cable.  This is spliced directly to the submarine line to ensure satisfactory transmission of the high power signal.  It has been further submitted that this equipment functions as a dedicated unit for the transmission of aggregate data.  During the hearing before us the Ld. Representatives of the applicant, while reiterating the above technical information, drew our attention to the block diagram of this equipment as given in the Customs Technical Document to show that this equipment houses many other components besides the EDFA, like detector, input monitor, output monitor and shutdown logic.  It was contended by them that the equipment in question is not covered by tariff heading 8543 which applies to electrical apparatus having  individual function not elsewhere specified in Chapter 85.  According to the applicant, it is more appropriately classifiable under heading 8517 as an apparatus for carrier-current line systems or for digital line systems.  Rule1 of the General Rules for the Interpretation of First Schedule of the Customs Tariff Act, 1975 is enough for deciding the classification and there is no need to go to Rule 3 (c) as contended by the Commissioner.  Reference was also made to the Information Technology Agreement Schedule from India to WTO which indicates that amplifiers used in telecommunications are classified under heading 8517.

 

3.            Though in his initial comments the Commissioner had submitted that this product being an amplifier and having an independent function would fall under tariff item 8543 89 79 as high or intermediate frequency amplifier, the Learned Joint CDR representing the Commissioner, however, conceded during the hearing before us that having regard to the technical information furnished by the applicant as further elaborated and explained by their representatives,  the goods in question would more appropriately fall under tariff item 8517 50 99.  He also cited in this context the recent rulings of the Authority given in the applicant's case in regard to classification of 'Equalisers' and 'Repeaters' which have been held to be falling under tariff heading 8517 50 99.

 

4.         Having regard to the technical details and the functional parameters of the apparatus as explained by the applicant, in writing as well as during the hearing, we find that it is indeed a combination of optical, electronic and mechanical elements and the function of amplification is an integral and inseparable part in the overall operation of this product.  Its various component parts and their functions as depicted in the block diagram and as narrated in the technical write up, clearly show that all these parts put together contribute to the function of transmission of data as a telecommunication apparatus for carrier-current line systems or for digital line systems falling under heading 8517.  In our earlier Ruling No. AAR/14(Cus)/2005 dated 24.11.2005, we have examined in detail the scope of the heading 8543 and also referred to the HSN Explanatory Note to heading 8517.  We are satisfied that the apparatus under consideration is more appropriately covered by heading 8517 rather than by heading 8543.  In his final comments, the Ld. Joint CDR representing the Commissioner has also taken this stand.  Keeping in view the tariff layout of the sub-heading 8517 50, it is apparent that the goods in question would fall under tariff item 8517 50 99.

 

5.         For the reasons given above, we rule on the question raised in this application that the Optical Post-Amplifier Unit (unrepeatered)  is classifiable under tariff item 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975.

 

Pronounced in the open Court of the Authority on this 5th day of January, 2006.

  

                 Sd/-                                         Sd/-                                                     Sd/-

      (B.A.Agrawal)                    (Justice S.S.M.Quadri)                            (Somnath Pal)    

           Member                                    Chairman                                       Member