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2005 (11) TMI 98 - AUTHORITY FOR ADVANCE RULINGSClassification of goods - Alcatel Submarine Line Terminating Equipment - Whether Alcatel Submarine Line Terminating Equipment Models prior to 1620/1626 proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 - Held that:- It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs - On a combined reading of Rules 1 and 6 of the Rules and the terms of the heading, sub-heading and tariff items, having regard to the description of the goods, mentioned above, we rule that Alcatel Submarine Line Terminating Equipment (Models prior to 1620/1626) is classifiable under Tariff Item 8517 50 99.
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