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 |
Thursday, the Tenth of November
Two Thousand Five
Ruling Nos. AAR/13(Cus)/2005 In Application No.AAR/44(Cus)/50/2005
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 designated |
Shri A.K. Roy,
Joint CDR
CESTAT,
New Delhi
|
R U L I N G
(Hon'ble Mr. Justice Syed Shah
Mohammed Quadri)
In this
application under Section 28H of the Customs Act, 1962 (for short "the Act"),
M/s. Alcatel India Limited, Gurgaon, is seeking advance ruling of the Authority
in respect of the classification of "Rheostat" under the First Schedule to the
Customs Tariff Act, 1975 (for short "the C.T. Act") on the following question:
"Whether the Rheostat to
be imported into India is
classifiable under Heading No.8533 39 of the First Schedule of the Customs
Tariff Act, 1975."
2. The application
contains description of Rheostat as follows:
"The Power Feed
Equipment (PFE) design incorporates a number of modulator (replaceable) parts.
These parts allow the PFE to perform a telecommunication function by providing
power to the system. The parts cannot be used independently of it or in other
equipment, although they can be interchanged within the PFE cabinet as a spare
or replacement or an existing unit. The Alcatel Rheostat is part of the
Alcatel's PFE.
The Rheostat is a large resistor
that can be varied under motor control to provide a variable load to the power
feed equipment. It acts as a dummy load to enable the equipment to be tested
offline. It is wire-bound,(sic) with a rating of 2 Kilowatts. Unit dimensions
230 mm x 300 mm x 500 mm."
3. It is
submitted that "Rheostat" is classifiable under heading 8533 39 of the C. T.
Act.
4. The
Commissioner, in his comments, accepts the contention of the applicant that in
accordance with the General Rules of Interpretation, on the basis of description
of goods given in Annexure-II, the aforementioned goods are specifically covered
under tariff heading 8533 39 20 of the C.T. Act.
5. It is thus seen
that the Commissioner concurs with the proposed classification of 'Rheostat'
under the C. T. Act.
6. Heading 8533
and the relevant tariff items read as under.
Tariff Item |
Description of goods |
Unit Rate of duty Standard
Preferential Areas
|
(1) |
(2) |
(3) (4) (5) |
8533
8533 31
8533 31 10
8533 31 20
8533 31 90
8533 39
8533 39 10
8533 39 20 |
Electrical Resistors (including rheostats and
potentiometers), other than heating resistors
x x x
-Wirewound variable resistors, including rheostats and
potentiometers:
x x x
- - -For a power handling capacity not exceeding 20 W:
- - -Potentiometers
- - -Rheostats
- - -Other
- - - Other
- - -Potentiometers
- - -Rheostats
|
Kg. Free -
Kg. Free -
Kg. Free -
Kg. Free - |
7.
From a plain reading of the heading and the tariff items it is clear that
Electrical Resistors including Rheostats, other than heating Resistors, fall
under heading 8533. The sub-heading 8533 39 deals with residuary goods and
tariff item 8533 39 20 specifically relates to Rheostats. We are, therefore,
satisfied that the Rheostat in question which is having a power rating of 2 kilo
watts, is classifiable under tariff item 8533 39 20. Accordingly, we rule on
the question quoted above.
Pronounced in the open Court on this 10th day of
November, 2005.\
(Somnath Pal)
Member |
(Justice S.S.M.Quadri)
Chairman |
B.A.Agrawal)
Member |
|