TMI Blog2021 (11) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner/Commissioner of Customs of ACC (Import), Delhi; ACC (Import), Mumbai, ACC, Chennai; and Sea Port, Chennai all suggest that the Heading 8517 62 is an appropriate classification entry for the device under consideration. Tariff Item 8517 includes Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of Heading 8443, 8525, 8527 or 8528. . Considering the fact that the utility of the devices under consideration ultimately lies in their ability to provide content fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving an advance ruling in respect of the pending application. The applicant, vide their communication dated 25-2-2021 informed that they are still interested in receiving the advance ruling and also that they would submit the application in the revised format in due course. Thereafter, the application was e-mailed by the applicant on 14-7-2021, which was followed by physical submission of the application on 10-8-2021. 2. The said networking device is described by the applicant as a non-portable wireless networking device that seamlessly integrates 2.412-2.472 Ghz or 5.18-5.20 Ghz or 5.30-5.32 Ghz or 5.845-5.865 Ghz wi-fi radios, provides wireless connectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through external network. Thus, the uniqueness of this product lies in its own network connectivity for provision of content to the user of the device through a standard connection created by the device itself. 4. The applicant had originally requested that CBEC may be requested to appoint a Commissioner of Customs in respect of their application. Accordingly, the Board had appointed the Commissioner of Customs (Import), Air Cargo Complex Delhi for the said purpose. The comments of the Principal Commissioner of Customs, ACC (Import), New Delhi, dated 28-2-2019 are on record. In the said comments, classification of the impugned device has been suggested under sub-heading 8517 62 90. In their communication dated 10-8-2021, the applicant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of other networking devices and the same line of reasoning would also be applicable to the issue under consideration. Shri Prabhakar Nigam, Appraising Officer, representing the Commissioner of Customs, ACC, Chennai concurred with the applicant s view that the device in question merits classification under sub-heading 8517 62 90. 6. The applicant has explained that the networking device Model No. D5N83A consists of a master device and 19 peripheral/ancillary devices and performs the functions of transmission or reception of images, audio files, video files or other data by electromagnetic waves in a wireless network. For the purpose of providing data to access devices, the product performs the function of conversion of data into signa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs of ACC (Import), Delhi; ACC (Import), Mumbai, ACC, Chennai; and Sea Port, Chennai all suggest that the Heading 8517 62 is an appropriate classification entry for the device under consideration, I proceed to examine the said tariff entry first. Tariff Item 8517 includes Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of Heading 8443, 8525, 8527 or 8528. The six-digit Tariff Entry 8517 62 under the said heading contains within its ambit Machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... access points within a network and has a Synchronous Random-Access Memory (SDRAM) chips soldered onto a printed circuit board. It was held to be a complete networking device and classified under 8517 62, and also on the UK Customs Tariff which classifies networking devices under sub-heading 8517 62. In the Advance Ruling No. CAAR/Mum/ARC/59/2021, dated 8-10-2021, I had an occasion to examine the specifications and functions of other types of networking devices and on the basis of available information, had reached the conclusion that the said networking devices merit classification under sub-heading 8517 62 90. In that ruling, considering the fact that the utility of the devices under consideration ultimately lies in their ability to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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