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2023 (7) TMI 598 - CESTAT BANGALOREClassification of imported goods - Line Extender - classifiable under Chapter Heading 8517 or 8543? - HELD THAT:- The amplifier that falls under Chapter Heading 8543 has to be an independent functional unit but the ‘Line Extender’ cannot function independently as it forms part of the Digital Subscriber Line systems. The Original Authority had categorically found that ‘Line Extender’ was only a part of the machine digital line system and not the whole machine and once it is accepted as a part of the digital line system, the item is rightly to be classified as parts of Digital Subscriber Line system under Chapter Heading 8517. Moreover, the technical literature placed on record by the appellant clearly establishes that it is nothing but a part of the digital line system. The item ‘Line Extender’ being a part of digital line system, even as per the HSN Notes falls under Chapter Heading 8517. As per the Chapter Notes of Chapter 8543, ‘Electrical appliances and apparatus of this heading must have individual functions. It is an admitted fact that ‘Line Extender’ cannot function in isolation but except as a part of digital line system. Hence, the classification under Chapter Heading 8543 is ruled out. Accordingly, the ‘Line Extender’ is rightly classifiable under Chapter Heading 8517 as claimed by the appellant. The impugned order is set aside - Appeal allowed.
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