2005 (11) TMI 96 - AAR - Customs

Classification of goods - Alcatel 1641 SX Multi-Service Metro Gateway - Whether Alcatel 1641 SX Multi-Service Metro Gateway to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975 - Held that - It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs - 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, mentioned above, Alcatel 1614 SX Multi Service Metro Gateway is classifiable under Tariff Item 8517 50 99.

Summary

Issues: Classification of Alcatel 1641 SX Multi-Service Metro Gateway under Tariff Heading 8517 50 99 of the Customs Tariff Act, 1975.

Analysis:
1. Description of Goods: The Alcatel 1641 SX multi-service metro gateway, a telecommunication equipment, is a hybrid system used for data transmission, including optical, electronic, and mechanical components. It operates in various telecommunications topologies and contains sub-systems like Cross Connect Matrix, Line Interface, Clock Generation and Distribution, and Control. The applicant argues that based on Rule 1 of the General Rules for the Interpretation of the Customs Tariff Act, 1975, the goods fall under Tariff Heading 8517, specifically sub-heading 8517 50 99, which is supported by the classification of similar goods by the U.K. and Australia.

2. Customs Commissioner's Comments: The designated Commissioner of Customs concurs with the applicant's classification, stating that the goods align with the description under Tariff Heading 8517, which covers electrical apparatus for line telephony or line telegraphy, including telecommunication apparatus for carrier-current line systems or digital line systems. The Commissioner's conclusion supports the proposed classification under Tariff Heading 8517 50 99.

3. Tariff Heading and Sub-Heading Details: Tariff Heading 8517 pertains to electrical apparatus for line telephony or line telegraphy, including various telecommunication equipment. Sub-heading 8517 50 specifically covers other apparatus for carrier-current line systems or digital line systems, with various tariff items detailing specific equipment falling under this category. The Alcatel 1641 SX Multi-Service Metro Gateway is classified under Tariff Item 8517 50 99 based on a combined reading of Rules 1 and 6 of the Customs Tariff Act, 1975.

4. Final Ruling: The Authority for Advance Rulings, after considering the description of the goods and relevant tariff provisions, rules that the Alcatel 1641 SX Multi-Service Metro Gateway is correctly classified under Tariff Item 8517 50 99. The ruling is pronounced on November 24, 2005, confirming the applicant's proposed classification as accepted by the Customs Commissioner.

This detailed analysis highlights the classification process of the Alcatel 1641 SX Multi-Service Metro Gateway under the Customs Tariff Act, 1975, emphasizing the application of relevant rules and tariff provisions to determine the appropriate classification under Tariff Heading 8517 50 99.