TMI Blog2005 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohammed Quadri, Chairman and Shri Somnath Pal and Dr. B.A. Agrawal, Members [Ruling per : Justice Syed Shah Mohammed Quadri, Chairman]. - In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), M/s. Alcatel India Limited, a wholly owned subsidiary of Alcatel, France, proposes to import into India the latest technology equipment of Optical Networking/GSM equipment etc. To ascertain its customs duty liability in regard to the hardware and optical fibre cables for submarine telecommunication systems, it seeks advance ruling of the Authority on the following question : "Whether Alcatel 1640 Fox proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents, it appears that the party's contention that in accordance with Rule 1 of the general Rule of interpretation, these goods are classified under Tariff Heading 8517 electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line system or for digital line system; videophones : is correct. Conclusion : In view of above, proposed classification of item under Tariff Heading 8517 50 99 may be accepted." 3. It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs. 4. Tariff Heading 8517, the relevant sub-heading and the tariff items read as follows : TARIFF HEADING 8517 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8517 50 70 -- Multiplexer, statistical multiplexer u Free - --- Other : 8517 50 91 ---- ISDN terminals u Free - 8517 50 92 ---- ISDN terminal adapters u Free - 8517 50 93 ---- Routers u Free - 8517 50 94 ---- X25 pads u Free - 8517 50 99 ---- Other On a combined reading of Rules 1 and 6 of the Rules and the terms of the heading, sub-heading and tariff items, having regard to the description of the goods, stated above, we rule that Alcatel 1640 Fox is classifiable under Tariff Item 8517 50 99. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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