ALCATEL INDIA LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) 1. The following seven applications filed by the applicant are being taken up together for giving advance ruling since they involve a common issue :

(2.) Though in respect of the applications at SI. Nos. (f) and (g) the classification is indicated under tariff sub-heading 8517 50 in the respective questions, the applicant however has specified in the corresponding Annexure-II to these applications that the goods in question would be appropriately classifiable under the tariff item 8517 50 99. For the item covered by the application at (e) above, the applicant's stand is that it would be classifiable under 8517 90 as 'part' of apparatus falling under heading 8517. In other words, with the sole exception of item at SI. No. (e), for all the remaining goods mentioned above, it is the submission of the applicant that they are classifiable under the tariff item 8517 50 99 only.

(3.) ON the classification issue, the applicant submitted that though the products are parts of PFE, they are essentially apparatus for carrier-current line systems or for digital line systems. In accordance with Rule 1 of the General Rules for Interpretation of First Schedule of the Customs Tariff Act, 1975 they are clearly classifiable under tariff item 8517 50 99. The Commissioner in his initial comments, took the stand that the items covered by application Nos. AAR/44/51(Cus)/2005 [SI. No. (a)]; AAR/44/49(Cus)/2005 [SI. No. (b)] and AAR/44/45(Cus)/2005 [SI. No. (e)], being parts of the power feed system are classifiable under tariff heading 8504 90 90. For the items covered by application Nos. AAR/44/48(Cus)/2005 [SI. No. (c)], AAR/44/46(Cus)/2005 [SI. No. (d)] and AAR/44/43(Cus)/2005 [SI. No. (g)], the Commissioner sought the classification of the products in question under tariff heading 8531 80 00 whereas for the goods in application No. AAR/44/44(Cus)/2005 [SI. No. (f)], he proposed classification under tariff heading 8535 40 20. This was contested by the applicant in their written response to the Commissioner's comments.