TMI Blog2001 (11) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... Act as claimed by them or under sub-heading 8517.50 as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri Shriniwas Kotni, ld. Advocate, submitted that the appellants are, inter alia engaged in the activity of providing networking and tele-communication services to their clients; that they had supplied a system known as Bay s Versalar System 5000 to their various customers which in conjunction with Versalar 5399 is a multi media, multi services access switch server whose basic function is to offer an access path to multiple users simultaneously to the server as well as to the router to access various types of data; that in other words the said system 5000 is a remote access server; that system 5000 is composed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MS X Chassis. He emphasized that Versalar 5399 PCB card is slotted in the Versalar 5000, which has been designed to optimize the investigation of the user as also have space in the office in the networking area as well as in the maintenance of the circuits and provide better uptime to the subscribers. Finally the ld. Advocate submitted that they have not made any mis-declaration warranting confiscation of the impugned goods; that mentioning a particular heading of the tariff for the purpose of classification by the importer cannot be constituted mis-declaration, since the importer can always suggest a particular heading for classification while filing a bill of entry; that it is for the department to either accept or reject the same. He re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R, submitted that as per Explanatory Notes of HSN, combined modulators, de modulators (modems) are classified in the heading apparatus for carrying current line system or for digital line systems. The Commissioner (Appeals) - in the impugned order has given his finding that the appellants themselves in their appeal memorandum (before the lower appellate authority) mentioned that Versalar 5399 is nothing but a Concentrator or a Bank of Modems concentrated in a single card and that each card on the chassis i.e. Versalar system 50000 supports digital ISD in connectivity with DOT networking; that this goes to show that the impugned item is nothing but modem classifiable under sub-heading 8517.50. He also referred to Para B-3 of their appeal mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt only on the basis of that Versalar 5399 are housed under multi purpose chassis of Versalar system 5000 and as such the imported item is nothing but a part of the system and not a apparatus. It is not the case of the appellant that without Versalar 5399 Versalar System 5000 is not complete by itself. Part is defined in the Shorter Oxford Dictionary as that which, with another or other or others makes up a whole. We observe from the submissions made by the ld. Advocate that initially only chassis was procured by them, cards were to be imported separately as and when required based on the specific requirement of their customers. It is thus apparent that the imported item is not required to make the Versalar System 5000 at all and as such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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