Case nº Ruling No. AAR/13(Cus.)/2005 in Application No. AAR/44(Cus.)/50/2005 of Authority for Advance Rulings, November 10, 2005 (case In Re: Alcatel India Ltd. Vs)

Judge:For Respondents: A.K. Roy, JCDR
President:Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members
Defense:Customs Act, 1962 - Section 28H; Customs Tariff Act, 1975; General Rules
Resolution Date:November 10, 2005
 
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Order:

(Central Excise, Customs and Service Tax)

Syed Shah Mohammed Quadri, J. (Chairman)

  1. In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), M/s. Alcatel India Limited, Gurgaon, is seeking advance ruling of the Authority in respect of the classification of "Rheostat" under the First Schedule to the Customs Tariff Act, 1975 (for short "the C.T. Act") on the following question:

    Whether the Rheostat to be imported into India is classifiable under Heading No. 8533 39 of the First Schedule of the Customs Tariff Act, 1975.

  2. The application contains description of Rheostat as follows:

    The Power Feed Equipment (PFE) design incorporates a number of modulator (replaceable) parts. These parts allow the PFE to perform a telecommunication function by providing power to the system. The parts cannot be used independently of it or in other equipment, although they can be interchanged within the PFE cabinet as a spare or replacement or an existing unit. The Alcatel Rheostat is part of the Alcatel's PFE.

    The Rheostat is a large resistor that can be varied under motor control to provide a variable load to the power feed equipment. It acts as a dummy load to enable the equipment to be tested offline. It is wirebound, (sic) with a rating of 2 Kilowatts. Unit dimensions 230 mm x 300 mm x 500 mm.

  3. It is submitted that "Rheostat" is classifiable under sub-heading 8533 39 of the C.T. Act.

  4. The Commissioner, in his comments, accepts the contention of the applicant that in accordance with the General Rules of Interpretation, on the basis of description of goods given in Annexure-II, the aforementioned goods are specifically covered under tariff Item No. 8533 39 20 of the C.T. Act.

  5. It is thus seen that the Commissioner concurs with the proposed classification of 'Rheostat' under the C. T. Act.

  6. Heading 8533 and the relevant tariff items read as under:

    --------------------------------------------------------------------------------

    Tariff Description of goods Unit Rate of duty 
    Item ---------------------
     Standard Prefer- 
     ential 
     Areas 
    --------------------------------------------------------------------------------
    (1) (2) (3) (4) (5) 
    ---------
    ...

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