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ICOMM Tele Limited Versus Commissioner of Customs (Airport & Air cargo) Chennai

2017 (11) TMI 952 - CESTAT CHENNAI

Classification of imported goods - Parts of International Private Leased Circuit (IPLC) Lawful Interception Monitoring (LIM ) Networking System - whether classified under CTH 85176990 or under CTH 85437099? - Held that: - when connected to the network of voice or data transmission, these equipments are capable of receiving, recording and storing all kinds of communications, voice, image, data between the subscribers. We note the equipments enable the network operator to virtually receive all suc .....

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e or data transmission and distribution. Accordingly, the classification as claimed i.e. under CTH 85176990 by the appellant is more appropriate than what is held by the lower authorities - appeal allowed - decided in favor of appellant. - Appeal No. C/109/2010 - Final Order No. 42936 / 2017 - Dated:- 15-11-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri S. Murugappan, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORD .....

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r data, including switching and routing apparatus". The Revenue contested this classification and sought to classify the same under CTH 85437099 which is "other items of electrical machines and apparatus having individual functions not elsewhere specified in the chapter". The lower authorities confirmed classification proposed by the Revenue. A differential customs duty was confirmed. 3. The Ld. counsel for the appellant submitted that they have imported telecommunication equipmen .....

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sion or reception of information using this equipment is factually incorrect. He further submitted that residual entry proposed by the Revenue is mainly for electrical equipments which are not anywhere else mentioned. The type of equipments at CTH main Heading 85.43 are like metal detectors, video special equipments, broadcasting amplifiers, audio visual stereo encoders, video controlling units etc. The equipments imported by the appellant are specifically intended for interception / reception o .....

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ce, image or other data. The equipments now under import are not used for transmission or reception of voice or data. 5. We have heard both sides and perused the appeal records. On perusal of technical literature submitted by the appellant, we note that the imported items consisted of following components : "Comprehensive Broadband Support RELIANT decodes packet data and 3G messages, providing significant insight into criminal and terrorist activity, Emerging technologies, such as multimedi .....

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n RELIANT, all captured products are displayed in their original format in near real time, exactly as viewed by the target. In general, RELIANT's core subsystems consist of the following components: * Collection - acts as a termination point for the delivery protocol. The collection device receives the raw call content and certain call information, converts them into RELIANT standards and marks the intercepted call within the system. The protocols used are compliant with CALEA, ETSI and othe .....

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d Processing Servers contains additional tools to further process operational and management information. Examples include advanced indexing, information sharing, advanced protocol decoding and related processes. * Application Gateway Server receives and transfers all activity requests from the operator workstations. It also operates as a middle tier between the workstations and the RELIANT storage and processing servers. * Workstations - provide the user interface for monitoring, reviewing and .....

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