2005 (8) TMI 138 - AAR - Customs

Classification of goods - Electronic apparatus for line telephony - whether the goods proposed to be imported into India, are classifiable under Heading 8517 50 99 of the First Schedule to the Customs Tariff Act, 1975 - Held that - It is seen that the classification of the said goods by the applicant is accepted by the Commissioner in these applications - having regard to the description of the goods under consideration, the goods can appropriately be classified under Heading No. 8517 50 99.

Summary

Issues: Classification of goods under Heading 8517 50 99 of the Customs Tariff Act, 1975

Analysis:
1. Background: Five applications were filed seeking advance ruling on the classification of goods under Section 28H of the Customs Act, 1962. The goods in question were specified with their descriptions and proposed classifications by the applicant.

2. Common Question: The main issue for consideration was whether the goods mentioned in the applications were classifiable under Heading 8517 50 99 of the Customs Tariff Act, 1975.

3. Commissioner's Comments: The Commissioner accepted the applicant's classification based on the description of goods and technical documents provided. It was concluded that the goods fell under Tariff Heading 8517 50 99, supporting the applicant's classification.

4. Tariff Heading Details: The relevant Tariff heading and sub-headings were presented, outlining the classification of electrical apparatus for line telephony or line telegraphy under Heading 8517 50 99.

5. Ruling: After careful consideration of the goods' descriptions and the Tariff Act provisions, the Authority ruled in favor of the applicant's proposed classification for all five applications. Each specific item mentioned in the applications was classified under Heading No. 8517 50 99 of the Tariff Act.

6. Conclusion: The ruling was pronounced on August 23, 2005, in an open court session, affirming the classification of the goods as per the applicant's submissions under Heading 8517 50 99.