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TMI Blog2002 (12) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... learned D.R., submitted that the Respondents had imported goods which were described as OF A UNIDIR BB (3.0)(MODULE) ; that the Deputy Commissioner observed from the technical catalogue that the goods were essentially an optical fibre amplifier and determines the optical characteristics of the in-line amplifier and accordingly classified them under Heading 85.43 of the Customs Tariff Act; that however, the Commissioner (Appeals) under the impugned Order classified the products under sub-heading 8517.90 on the ground that the catalogue and the documents titled as Generic Requirements of Dense Wavelength Division Multiplexing Equipment (DWDM) Gr. No. G/WDM/0l/0l/Nov.1999 issued by Telecommunication Engineering Centre, New Delhi, shows th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zhuthassan's Electronics v. C.C., Cochin, 2000 (36) RLT 944 wherein also booster amplifier was classified under heading 85.43. 3. Opposing the appeal Shri R. Parthasarthy, learned Advocate, submitted that optical fibre amplifier is required for DWDM equipment; that the said equipment is an optical line system operating at discrete wavelength of which optical amplifier is the integral part; that the H.S.N. Explanatory Note below heading 85.17 mentions that apparatus for Carrier-Current Line Systems for digital line systems include all categories of multiplexer and related line equipment for metal or optical fibre cables; that the impugned product is an amplifier which provides optical amplification of multiplexed DWDM signals which forms a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covering all electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85. As per Explanatory Notes of HSN the heading covers all electrical appliances and apparatus having individual functions. It is also mentioned in the Explanatory Notes that most of the appliances of this heading consist of an assembly of electrical goods or parts operating wholly electrically. Heading, however, also includes electrical goods incorporating mechanical features provided that such features are subsidiary to the electrical function of the machine or the appliances. The Explanatory Notes has given a list of products which are included in the said heading. One of such product is high or intermediate frequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m electronic amplifier. It has not been disputed by the Revenue that the impugned goods form integral part of the DWDM equipment. The learned Advocate for the Respondents has relied upon the Explanatory Note below heading 85.17 according to which apparatus for Carrier-Current Line Systems includes all categories of multiplexer and related line equipment for optical fibre cables. Further, line equipment includes transmitters and receivers or electro-optical converters. Combined Modulators (Modems) are also classifiable under heading 85.17. As the impugned goods is used in optical fibre base line transmission system it will be classifiable under heading 85.17. Accordingly we find no reason to interfere with the findings in the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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