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30th August, 200
AUTHORITY FOR ADVANCE RULINGS
(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)
Ruling Nos. AAR/07-09(Cus)/2005
Applicant M/s Alcatel India Ltd.
Plot No. 25, Sector 18
Commissioner designated Commissioner of Customs,
Air Cargo Complex
New Custom House
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.
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:-
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.