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2022 (4) TMI 786 - AAR - CustomsClassification of imported goods - networking device - to be classified under sub-heading 8517 62 90 or not - antenna - to be classified under 8517 70 90 or not - HELD THAT:- In the present proceedings, the networking device model Nos. D5N87C and D5N87D9 have a function not very dissimilar to the three networking devices already considered. These two devices are also designed for use in conjunction with a Fire TV stick for providing access to audio-video content like movies, series, etc. These network devices are also designed to receive a command/signal in either electrical or radio form, convert the electrical signal into radio frequency signal or vice versa, and transmit the signal to the receiver or the Amazon cloud in the acceptable format. Therefore, there is no reason to depart from my earlier decision that network devices of the type discussed here merit classification under sub-heading 8517 62 90. Antennas - HELD THAT:- The role of antennas in the network explained by the applicant is limited to transmit the commands of the user in the form of RF signals to CP Node via RF cables and to receive the desired content from CP Node and radiate the signals to the Fire TV for viewing by the customer - it is not be able to concur with the suggestion of the Commissioner of Customs, Chennai that antennas merit classification under Heading 8529 since that heading applies to parts suitable for use solely or principally with the apparatus of Heading 8525 to 8528. The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node) are classifiable under sub-heading 8517 62 90; and passive antennas, one high gain and one low gain, having model No. HD3T2A are classifiable under sub-heading 8517 70 90 of the First Schedule to the Customs Tariff Act, 1975.
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