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23rd August, 2005
AUTHORITY FOR ADVANCE RULINGS
(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)
Ruling Nos. AAR/02-06(Cus)/2005
Applicant M/s Alcatel India Ltd.
Plot No. 25, Sector 18
Commissioner concerned Commissioner of Customs,
Air Cargo Complex
New Custom House
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.
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 :
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:
Link Extender Loading Channel Subrack, is classifiable under heading no. 85175099 of the Tariff Act.
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.