Case nº Ruling No. AAR/11(Cus)/2005 in Application No. AAR/44(Cus)/10/2005 of Authority for Advance Rulings, October 06, 2005 (case In Re: Alcatel India Ltd. Vs)

JudgeFor Respondents: A.K. Roy, JCDR
PresidentSyed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members
Resolution DateOctober 06, 2005


Syed Shah Mohammed Quadri, J. (Chairman)

  1. In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), the applicant is a wholly owned subsidiary Indian company of M/s. Alcatel, France. The applicant is manufacturing and supplying telecom equipments to the Indian customers. The applicant proposes to import into India Branching Unit R-3 described in Annexure-II of the application in connection with its business. On these facts, the applicant seeks advance ruling of the Authority on the following question:-

    "Whether Branching Unit R3, 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. It is mentioned in Annexure-II of the application that ASN R3 Branching Unit (for short the "BU") is designed for telecommunications systems utilising submerged equipment; it is hybrid of optical, electronic and mechanical systems which forms part of submarine telecommunications system for use in transmission of aggregate data. The BU is of an ASN generic design and includes features that allow the configuration of the branching unit to suit a given system. It provides a power switching capability to allow various telecommunications system powering configurations and has provision for latching of the sea earth connection so that the configuration can survive partial power-down of the system. Power switching facilities are achieved by including Repeater-type amplifier electronics in one trunk fibre pair and/or spur fibre pair. These amplifiers facilitate the execution of supervisory commands. Additional non-amplified fibre pairs can pass through the branching unit which is designed to terminate three line telecommunications cables and provide the following functions: line current switching', sea earth connection; latching of the sea earth connection; and diversion of one or more fibre pairs to the spur terminal. These features allow the BU to be utilised in complex branched telecommunication systems.

    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 BU is classified under Heading 8517 and in view of Rule 6 thereof the same is classified under sub-heading 8517 50 and it falls under Tariff Item 8517 50 99. It is also submitted that the United Kingdom, the United States of America and the Australia have classified the product under Tariff...

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