News Flash
  • Result of Examination of GST Practitioners held on 31.10.2018 Click here
  • GST HINDI LEXICON IS AVAILABLE NOW.
  • Diversion of the posts of Chief Commissioners on promotion of Pr. Comm./Pr. ADG Click here
  • OM dated 12.12.2018 regarding AISL of Administrative Officers (Cx & Dte.) for the period upto 2008 Click here
  • Promotion/Posting/Transfer order of Group 'A' officers of CRCL Click here
  • Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019 issued. -Click here -Click here
  • Draft integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Chairman CBIC's weekly newsletter dated 07.12.2018 Click here
  • Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019. Click here
  • Marks obtained in the Departmental Examination for promotion of LDC/Havaldar to the cadre of Tax Assistant for the year 2018-19, held on 20.07.2018 Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no. 95/2018-Cus. (N.T.) dated 6.12.2018. Click here
  • Diversion of the posts of Pr CC of CBIC on their promotion Click here
  • Letter from the office of DGHRD to all the CCAs regarding "Revised Online DPC Module" for Group 'B' and 'C Click here
  • Scheme for Prime Minister's Awards for Excellence in Public Administration - reg.Click here
  • Kind attention Pr. CC/CC/Pr. DG/DG/JS/Commissioner of CBIC is invited to DG Systems letter F. No. IV (20)/21 /2018-Systems dated 04.12.2018 regarding Business Requirement Gathering for Project ADVAITClick here
  • For GSTP Examination on 17.12.2018, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier English | Hindi
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/12/2018 have been uploaded
  • Final Integrated All India Seniority List of Administrative Officers of (CGST & Dte.) for the period 01.07.2014 to 31.12.2016Click here
  • 21 countries along with WCO, Interpol, UNODC and RILO AP invited to the 5th Regional Customs Enforcement Meeting organized by DRI on 04.12.2018
  • DRI completing 61 Glorious Years. Hon'ble FM to inaugurate the 61st Founding Day function on 04.12.2018
  • GSTPs in the relevant category enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also invited to register on the portal.Click here for English | Hindi
  • Updated FAQs On TCS as on 30/11/2018 issued
  • Notifications issued for extension of due date for filing certain GST returns.
  • Guidelines for Dept. Exam. of Inspectors for confirmation starting from 04.12.2018, issued on 29.11.2018. (Download by using user-id & password at www.nacenkanpur.gov.in)
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Respondents who successfully qualified CBIC's EOI dated 26.03.2018 for this project. Click here
  • Postponement of Train the Trainer Workshop for Master Trainers on Combating illegal trade in HCFCs to be conducted from 03rd to 05th December, 2018 at Gangtok, Sikkim Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in December, 2018 Click here
  • One-day training programme on "Chemical Weapons Convention" for Group 'A' Officers of CBIC scheduled to be held on 30th November, 2018 at NACIN, Faridabad- Click here
  • Departmental Examination for promotion of Ministerial Officers to be held from 13.02.2019 to 15.02.2019. - Click here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad - Click here
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 31.10.2018 - Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Swachhta Uday Booklet is available now.Click here
View all

 

AUTHORITY FOR ADVANCE RULINGS

(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)

NEW DELHI

 

PRESENT

 

Hon'ble Mr.Justice Syed Shah Mohammad Quadri (Chairman)

Mr.Somnath Pal (Member)

Dr.B.A.Agrawal (Member)

 

Ruling Nos. AAR/03&04(Cus)/2006

In

 Application No.AAR/44/21(Cus)/2005

Application No.AAR/44/19(Cus)/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 Mr. Charles A. Barber Director (Customs & Supply Chain) Alcatel, London, UK   Mr. Steve Gaikwad Client Partner, Vantis Custom House  London, UK
For the Commissioner designated Mr. A.K. Roy, Joint CDR  CESTAT, New Delhi

 

R U L I N G

 

The following two applications filed by the applicant are clubbed for issuing the advance ruling since they both relate to Pump Units (unrepeatered) :-

 

(a)            Application  No. AAR/44/21(Cus)/2005 raising the question - "Whether Remote Pump (unrepeatered) proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975".

(b)            Application No. AAR/44/19(Cus)/2005 raising the question    -      "Whether Raman Pump Unit (unrepeatered) proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975" .

 

2.         As per the technical information furnished by the applicant these Pump Units are a hybrid of optical, electronic and mechanical systems  that forms part of a submarine telecommunication system for use in transmission of aggregate data.  They are/can be installed in the Alcatel URW telecommunications subrack when there is a requirement for amplification of the telecommunication signal.  These pump units are of an Alcatel generic design and include features that allow the configuration of the pump units to suit a given system.  The Remote Pump Unit can be used standalone for single channel applications (e.g. with Alcatel 1666 UT transponder), or for WDM applications in the Red-C band (up to 32 channels) and full-C band (up to 80 channels).  The Alcatel Raman Pump Unit can be used independently for single channel application or with other Alcatel Raman Pump Units/Telecommunication Equipment for WDM telecommunication applications in the full-C band (up to 80 channels).

 

            During the hearing the Ld. Representatives of the applicant referred to the  block diagrams of these pump units as given in the Customs Technical Document and clarified that though they are used in the telecommunication system when there is requirement of amplification of a traffic signal, they are not 'amplifiers' as understood for the purpose of tariff heading 8543.  Besides the optical 'pump' per se, these units also house other components like filter, detectors and shutdown logic.  The Raman Pump Unit (RNP1425C) contain, in addition, splice and a combiner.  Alcatel pump units function as dedicated unit for the transmission of aggregate data.  Relying on the Rule1 of the General Rules for Interpretation of the First Schedule of the Customs Tariff Act, 1975, it was submitted that the goods in question are undoubtedly classifiable under the tariff item 8517 50 99 and that being so, there is no need to go to Rule 3(c) as an alternative option as contended by the Commissioner.  The applicant also referred to the Information Technology Agreement (ITA) Schedule from India to WTO according to which amplifiers used in telecommunications are classified under heading 8517.

 

3.            Though in his initial comments the Commissioner had taken the stand that these pump units are more appropriately classifiable under tariff item 8543 89 79 as high or intermediate frequency amplifiers, the Learned Joint CDR representing the Commissioner, however, conceded during the hearing that having regard to the technical information furnished by the applicant and further elaborated and explained by their representatives, the goods in question would fall under tariff item 8517 50 99.  He also cited in this context the recent rulings of the Authority given in the applicant's case in regard to classification of 'Equalisers' and 'Repeaters' which have been held to be falling under tariff heading 8517 50 99.

 

4.         We have carefully examined the nature and function of the two pump units under consideration in the light of the technical details furnished by the applicant in writing as well as the verbal submissions during the hearing.  We are satisfied that these pump units cannot come within the coverage of tariff heading 8543 whose scope we have already examined in detail in our earlier Ruling No. AAR/14(Cus)/2005 dated 24.11.2005  in the applicant's case.  Having regard to the functional characteristics of the two pump units we are of the view that they are a combination of optical, electronic and mechanical elements and their function is an integral part of the telecommunication system for transmission of aggregate data.  Being so, they merit classification as an apparatus for carrier-current line systems or for digital line systems falling under tariff heading 8517.  In his final comments, the  Ld. Joint CDR representing the Commissioner has also taken this stand.  Keeping in view the tariff structure under the relevant sub-heading 8517 50, it is apparent that the goods in question would fall under tariff item 8517 50 99.

 

5.         In view of the above, we rule on the questions raised in these two applications that the Remote Pump (unrepeatered) and the Raman Pump Unit (unrepeatered) are classifiable under tariff item 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975.

 

Pronounced in the open Court of the Authority on this 5th day of January, 2006.

 

 

            Sd/-                                         Sd/-                                                     Sd/-

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

           Member                                    Chairman                                       Member