TMI Blog2006 (1) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ems falling under tariff heading 8517 - Keeping in view the tariff structure under the relevant sub-heading 8517 50, it is apparent that the goods in question would fall under tariff item 8517 50 99. - AAR/44/21 & 19(Cus)/2005 - - - Dated:- 12-1-2006 - Justice Syed Shah Mohammad Quadri, Chairman, Shri Somnath Pal and Dr. B.A. Agrawal, Members [Ruling per : Somnath Pal, Member ]. - The following two applications filed by the applicant are clubbed for issuing the advance ruling since they both relate to Pump Units (unrepeatered) :- (a) Application No. AAR/44/21(Cus)/2005 raising the question - "Whether Remote Pump (unrepeatered) proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of amplification of a traffic signal, they are not 'amplifiers' as understood for the purpose of tariff heading 8543. Besides the optical 'pump' per se, these units also house other components like filter, detectors and shutdown logic. The Raman Pump Unit (RNP1425C) contain, in addition, splice and a combiner. Alcatel pump units function as dedicated unit for the transmission of aggregate data. Relying on the Rule 1 of the General Rules for Interpretation of the First Schedule of the Customs Tariff Act, 1975, it was submitted that the goods in question are undoubtedly classifiable under the tariff item 8517 50 99 and that being so, there is no need to go to Rule 3(c) as an alternative option as contended by the Commissioner. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a combination of optical, electronic and mechanical elements and their function is an integral part of the telecommunication system for transmission of aggregate data. Being so, they merit classification as an apparatus for carrier-current line systems or for digital line systems falling under tariff heading 8517. In his final comments, the ld. Joint CDR representing the Commissioner has also taken this stand. Keeping in view the tariff structure under the relevant sub-heading 8517 50, it is apparent that the goods in question would fall under tariff item 8517 50 99. 5. In view of the above, we rule on the questions raised in these two applications that the Remote Pump (unrepeatered) and the Raman Pump Unit (unrepeatered) are classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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