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   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

   Thursday, the twenty fourth November Two Thousand Five

 

  Ruling No. AAR/21(Cus)/2005

In

 Application No.AAR/44(Cus)/33/2005

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 designated

Shri A.K. Roy, Joint CDR

CESTAT, New Delhi

 

 R U L I N G

(Hon'ble Mr. Justice Syed Shah Mohammed Quadri)

In this application under section 28H of the Customs Act, 1962 (for short "the Act"), M/s. Alcatel India Limited, a wholly owned subsidiary of Alcatel, France proposes to import into India the latest technology equipment of Optical Networking/GSM equipment etc.  To ascertain its customs duty liability in regard to the hardware and optical fibre cables for submarine telecommunications systems, it seeks advance ruling of the Authority on the following question:

"Whether the 1686 WM Wavelength Division Multiplexing Telecommunication equipment to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975."   

            The Alcatel 1686  WM Wavelength Division Multiplexing Telecommunication Equipment is a hybrid of optical, electronic and mechanical systems that forms part of a telecommunication system for use in transmission of aggregate data (referred to in this ruling as "the goods").  The goods function by combining on the same fibre different telecommunication signal wavelengths each transmitting a different channel. It achieves this function within a telecommunication system over a range of distances in both the terrestrial and submerged environment working with, for example, the following telecommunication equipment to achieve distance and capacity:-

(i)                 Multiplexers

(ii)               De-Multiplexers

(iii)             Optical Amplifiers

It is submitted that in accordance with Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act 1975 (for short "the Rules") the goods are classifiable under Tariff heading 8517;  in accordance with Rule 6, these goods will fall under sub-heading 8517 50 and that the appropriate tariff heading is 8517 50 99.  It is added that the U.K. classified the goods under tariff heading 8517 50. 

2.         In his comments the designated Commissioner of Customs states as follows:

"Comments: On the basis of description of goods given in annexure II and Technical document and product application given there in it appears that the party's contention that in accordance with 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 systems; videophones is correct.  The product has application in Telecommunication and merits classification under Tariff heading 85175099 of the First Schedule.

Conclusion: In view of above, proposed classification of item under tariff heading 8517 5099 may be accepted."

3.      It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs.  

4.      Tariff heading 8517 , the relevant sub-heading and the tariff items read as follows:

TARIFF HEADING 8517

 

Tariff Item

Description of goods

8517

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; video-phones

Heading 8517 deals with electrical apparatus for line telephony or line telegraphy including line telephone sets with cordless hands-sets and telecommunication apparatus for carrier-current line systems or for digital line systems.

SUB-HEADING AND TARIFF ITEMS
 

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

8517 50      

 Other apparatus, for carrier-current line systems or for digital line systems:

 

 

 

 

8517 50 10

PLCC equipment

u

Free

-

8517 50 20

Voice frequency telegraphy

u

Free

-

8517 50 30

Modems (modulators-demodulators)  

 

u

Free

-

8517 50 40

High bit rate digital subscriber line system (HDSL)

 

u

Free

-

8517 50 50

Digital loop carrier system (DLC)

 

u

Free

-

8517 50 60

Synchronous digital hierarchy system (SDH)

 

u

Free

-

8517 50 70

Multiplexer, statistical multiplexer

 

u

Free

-

 

Other:

 

 

 

8517 50 91

ISDN terminals

u

Free

-

8517 50 92

ISDN terminal adapters

u

Free

-

8517 50 93

Routers

u

Free

-

8517 50 94

X25 pads

u

Free

-

8517 50 99

Other

 

 

 

        The description of the goods and the technical information make it clear that the goods are more than a mere multiplexer and that they are combination of above mentioned three telecommunication equipments.

         On a combined reading of Rules 1 and 6 of the  Rules and the terms of the heading, sub-heading and tariff items, having regard to the description of the goods, given above, we rule that Alcatel 1686 WM Wavelength Division Multiplexing Telecommunication equipment is classifiable under tariff item 8517 50 99.

      Pronounced in the open Court on this 24th day of November, 2005.

 Sd/-
(Somnath Pal)
Member
 Sd/-
(Justice S.S.M.Quadri)
Chairman
 Sd/-
(B.A.Agrawal)
Member