Case nº Ruling Nos. AAR/3-4/(Cus)/2006 in Application Nos. AAR/44/21 and 19(Cus)/2005) of Authority for Advance Rulings, January 12, 2006 (case In Re: Alcatel India Ltd. Vs)
| Judge | For Appellant: Charles A. Barber, Director and Steve Gaikwad, Client Partner and For Respondents: A.K. Roy, JCDR |
| President | Syed Shah Mohammad Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members |
| Resolution Date | January 12, 2006 |
Judgment:
(Central Excise, Customs And Service Tax)
Somnath Pal, Member
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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. 85175099 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.
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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 Rule 1 of the General Rules for Interpretation of the First Schedule of the Customs Tariff Act, 1975, it was submitted that the goods in...
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