TMI Blog2018 (5) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... inst appellant. - Cus RoA No. 50183 of 2018 And Custom Appeal No. 356 of 2011 - C/A/51591/2018-CU[DB] - Dated:- 24-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Shankey Aggarwal, Advocate for the appellant Sh. R. K. Manjhi, AR for the Respondent Per: V. Padmanabhan: we recall our earlier order No. 5827912017 dated 04. 12.2017 where the appeal was dismissed for default, for the reasons mentioned in the RoA application. Hence, the appeal is restored to its original number. With the consent of both sides, we take up the appeal for final hearing. 2. The present appeal is filed against the Order in-Appeal No. CC(A) CUS/I G/81/2011 dated 22.03.2011 passed by the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Telecommunications for the product. Further, HST- 3000 is only sold to various telecommunication companies including BSNL, MTNL, Reliance, Tata Teleservices, Bharti, Alcatel, Siemens, Nortel, HFCL etc. From the above, it is clear that HST-3000 is specifically designed for the purpose of telecommunication and merits classification under CTH 90304000. It is submitted that Local Area Network is also a type of telecommunication network. That in order to access broadband/ internet facility provided by telecommunication companies, LAN(s) is one of network structures to connect various computers owned by an organisation to a telecommunication line and consequently, enables various computers/ terminals users to use the telecommunication ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aeronautical ACARS network Reliance is also placed on the US Cross Ruling Ny G81423 dt. 3.10.2000, wherein the LAN Tester was held to be product specially designed for telecommunication and classified under CETH 90304000. Reliance is further placed on the US Cross Ruling HQ H047556 dt. 15.09.2010. 5. On the other hand ld. Sh. R. K. Manjhi, ld. AR for the Revenue relied on the impugned order. He submits that the equipment can be used for the telecommunication use or for LAN and hence, is not specially designed for telecom and is not to be classified in CETH 90304000 but will fall under CETH 90308990. 6. We have carefully considered the submissions made by both the sides. The crux of the dispute is whether the items under impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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