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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