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2021 (11) TMI 1105 - AAR - CustomsClassification of imported goods - Networking Device Model No. D5N83A - to be classified under sub-heading 8517 62 90 of the first schedule to the Customs Tariff Act, 1975 or not - HELD THAT:- The product under consideration, therefore, appears to perform the function of reception, conversion and transmission in all three different scenarios. The first rule of interpretation of customs tariff is that goods under consideration should be classified in accordance with the terms of the heading or relevant section or chapter notes. Since, the applicant, as well as the Principal Commissioner/Commissioner of Customs of ACC (Import), Delhi; ACC (Import), Mumbai, ACC, Chennai; and Sea Port, Chennai all suggest that the Heading 8517 62 is an appropriate classification entry for the device under consideration. Tariff Item 8517 includes ‘Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of Heading 8443, 8525, 8527 or 8528.’. Considering the fact that the utility of the devices under consideration ultimately lies in their ability to provide content for view on a television set, the alternate tariff entry for these goods can be 8525 (TRANSMISSION APPARATUS FOR RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATION RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS), was also examined, but rejected in view of the fact that the network devices under consideration do not transmit radio/video broadcast signals. Networking Device Model No. D5N83A is correctly classifiable under sub-heading 8517 62 90 of the first schedule to the Customs Tariff Act, 1975.
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