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23rd August, 2005








Justice Syed Mohammed
Mr. Somnath Pal
Dr. B.A.Agrawal


Ruling Nos. AAR/02-06(Cus)/2005
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


                                                                                    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






(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.



Application No.

Description of goods



Of the goods

Commissioner's plea




Link Extender Loading

Channel Subrack

8517 50 99

Classification accepted




Compensation Dispersion Unit (Unrepeatered)

8517 50 99

Classification accepted




URW subrack


8517 50 99

Classification accepted




Dispersion Compensation subrack


8517 50 99

Classification accepted




Fixed Filter Unit


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 




(3)          (4)              (5)











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         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.


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