Case nº Ruling Nos. AAR/05 and 06(Cus)/2006 in Application Nos. AAR/44/38 and 39(Cus)/2005 of Authority for Advance Rulings, January 05, 2006 (case Alcatel India Ltd. Vs Commissioner of Customs)

JudgeFor Appellant: Charles A. Barber, Director (Customs and Supply Chain) and Steve Gaikwad, Client Partner and For Respondents: A.K. Roy, Joint CDR
PresidentSyed Shah Mohammad Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members
Resolution DateJanuary 05, 2006


(Central Excise, Customs And Service Tax)

Somnath Pal, Member

  1. In the first application - AAR/44(Cus)/39/2005 - the following question has been posed by the applicant for an advance ruling:

    Whether 1696 Optinex Metro Span Telecommunications Equipment 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. In Annexure-II to the application read with the Customs Technical Document furnished by the applicant and in the verbal submissions of their Ld. Representatives during the hearing before us, it has been stated that this product is a hybrid of optical, electronic and mechanical systems that forms part of a telecommunication system for use in transmission of aggregate data. It functions utilizing specifically the Optical (Transmission) Amplifier cards by optimizing the amplification performance of aggregate data transmission. It is a metro DWDM (Dense Wavelength Division Multiplexing) telecommunication platform (up to 32 telecommunication channels) supporting a broad range of aggregate data rates for application in (i) Non-Amplified Telecommunication Systems (ii) Intra-City Telecommunication Networks (iii) Amplified Telecommunication Systems for large Metropolitan Networks. This equipment supports variable rate transmission (optical) interfaces, capable of accepting a broad range of data rates, from 100 Mb/s up to 10 Gb/s. The system transports a wide variety of SDH (Synchronous Digital Hierarchy) and data signals, such as STM-1, STM-4, ATM, FDDI, Fibre Channel, digital video etc. It has been further submitted by the applicant that the Optical (Transmission) Amplifier cards function within the Alcatel 1696 Metro Span Telecommunication Unit. This Unit provides both wavelength add/drop and optical ring restoration. This enables the Alcatel 1696 Metro Span to extend the type of protection and flexibility that today is available through SDH and other protocols, without the added expense of these systems. Any transmission signal from 100 Mb/s to 10 Gb/s will be able to traverse a 1696 Metro Span ring with terminal equipment only at the add-and-drop sites. An internal wavelength switching matrix, makes the equipment able to provide the network topology and protection scheme best suited to match the system requirement. This telecommunication equipment, it is submitted, functions as a dedicated unit for the transmission of aggregate data.

  3. In the second application - AAR/44(Cus)/38/2005 - ruling is sought by the applicant on a related question as to whether Alcatel 1696 Optical Amplifier Card which functions within the Alcatel 1696 Metro Span Telecommunication Unit would be classifiable under...

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