Case nº Ruling Nos. AAR/7-13(Cus)/2006 in Application Nos. AAR/44/51 (Cus), AAR/44/49(Cus), AAR/44/48(Cus)/2005, AAR/44/46(Cus)/2005, AAR/44/45(Cus)/2005, AAR/44/44(Cus)/2005 and AAR/44/43(Cus)/2005) of Authority for Advance Rulings, January 10, 2006 (case Alcatel India Ltd. Vs Commissioner of Customs)
| Judge | For Appellant: Charles A. Barber, Director (Customs and Supply Chain) and Steve Gaikwad, Client Partner Vantis and For Respondents: A.K. Roy, Joint CDR |
| President | Syed Shah Mohammad Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members |
| Resolution Date | January 10, 2006 |
Order:
(Central Excise, Customs And Service Tax)
Somnath Pal, Member
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The following seven applications filed by the applicant are being taken up together for giving advance ruling since they involve a common issue:
(a) Application No. AAR/44/51(Cus)/2005 - "Whether Alcatel SPC Communications Unit 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/44/49(Cus)/2005 - "Whether Alcatel Electrical Interface unit proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975".
(c) Application No. AAR/44/48(Cus)/2005 - "Whether Alcatel Alarm unit 1 proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975".
(d) Application No. AAR/44/46(Cus)/2005 - "Whether Alcatel Alarm Concentrator unit proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975".
(e) Application No. AAR/44/45(Cus)/2005 - "Whether Alcatel Part Equipped Logic Shelf proposed to be imported into India, is classifiable under Heading No. 8517 90 of the First Schedule of the Customs Tariff Act, 1975".
(f) Application No. AAR/44/44(Cus)/2005 - "Whether Alcatel Earth Protector proposed to be imported into India, is classifiable under Heading No. 8517 50 of the First Schedule of the Customs Tariff Act, 1975".
(g) Application No. AAR/44/43(Cus)/2005 - "Whether Alcatel Alarm Unit no 2 proposed to be imported into India, is classifiable under Heading No. 8517 50 of the First Schedule of the Customs Tariff Act, 1975.
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Though in respect of the applications at SI. Nos. (f) and (g) the classification is indicated under tariff sub-heading 8517 50 in the respective questions, the applicant however has specified in the corresponding Annexure-II to these applications that the goods in question would be appropriately classifiable under the tariff item 8517 50 99. For the item covered by the application at (e) above, the applicant's stand is that it would be classifiable under 8517 90 as 'part' of apparatus falling under heading 8517. In other words, with the sole exception of item at SI. No. (e), for all the remaining goods mentioned above, it is the submission of the applicant that they are classifiable under the tariff item 8517 50 99 only.
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The common issue...
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