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2006 (1) TMI 156 - AAR - CustomsClassification of goods - Pump Units - Held that:- pump units cannot come within the coverage of tariff heading 8543 whose scope have already examined in detail in earlier Ruling [2005 (11) TMI 94 - AUTHORITY FOR ADVANCE RULINGS] in the applicant's case. Having regard to the functional characteristics of the two pump units we are of the view that they are a combination of optical, electronic and mechanical elements and their function is an integral part of the telecommunication system for transmission of aggregate data. Being so, they merit classification as an apparatus for carrier-current line systems or for digital line systems falling under tariff heading 8517 - Keeping in view the tariff structure under the relevant sub-heading 8517 50, it is apparent that the goods in question would fall under tariff item 8517 50 99.
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