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TMI Blog2022 (4) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... commands of the user in the form of RF signals to CP Node via RF cables and to receive the desired content from CP Node and radiate the signals to the Fire TV for viewing by the customer - it is not be able to concur with the suggestion of the Commissioner of Customs, Chennai that antennas merit classification under Heading 8529 since that heading applies to parts suitable for use solely or principally with the apparatus of Heading 8525 to 8528. The networking devices model Nos. D5N87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node) are classifiable under sub-heading 8517 62 90; and passive antennas, one high gain and one low gain, having model No. HD3T2A are classifiable under sub-heading 8517 70 90 of the First Schedule to the Customs Tariff Act, 1975. - Ruling No. CAAR/Mum/ARC/65/2021 in Application No. CAAR/CUS/APPL/22/2021-O/o Commr-CAAR-MUMBAI - - - Dated:- 9-11-2021 - Shri M.R. Mohanty, Authority for Advance Rulings of Customs Shri Anand Tripurai, Joshwin Immanuel and Ms. Jyoti Pal, Advocate, for the Assessee. Shri Prakhar Nigam, Appraiser, Gr. V.A., Chennai, ACC, for the Department. RULING M/s. Amazon Digital Services Priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the devices in question, which is as follows :- (i) The RT node would be installed on the rooftop of a building and would receive access to internet via Local Area Network LAN cable from a third-party Internet Service Provider (ISP). Further, the RT node is connected to an external Hard Disc Drive (HDD) via USB cable. This HDD stores cached content to be provided to customers for viewing on demand. When a customer makes a request on the Fire TV stick to view any particular content, the same is first searched in the HDD connected to the RT node installed on the rooftop of the building. If the content is not found in the HDD, the content is retrieved by the RT node from the Amazon cloud via the LAN cable by accessing internet. The RT node has two internal 5 GHz radios for transmission and reception of content (data) in the form of signals. The RT node receives data from HDD in the form of digital signals and transmits content in the form of RF electric signals (analog) to the HG antenna via coaxial cables for further transmission. The RT node is MIMO enabled. (ii) The HG antenna is a down facing passive antenna installed on the rooftop to which the RT node is conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid purpose. However, in their communication dated 10-8-2021, the applicant has stated that they wish to import these devices through the air cargo complexes at Delhi, Bangalore, Chennai, and Mumbai as well as the sea ports of Chennai and Nhava Sheva. Accordingly, the comments of the concerned Principal Commissioners/Commissioners of Customs were sought. However, response has been received from only from the Commissioner of Customs, Sea Port, Chennai and ACC, New Delhi. The Commissioner of Customs, Chennai has concurred with the applicant s view regarding classification of networking devices under sub-heading 8517 62 90. However, the classification of antennas is suggested under sub-heading 8529 10 29 as against the sub-heading 8517 70 90 suggested by the applicant. The Principal Commissioner of Customs, ACC, New Delhi has concurred with the views of the applicant regarding the classification of the networking devices under sub-heading 8517 62 90 and also of the antennas under sub-heading 8517 70 90. The Commissioner of Customs, ACC, Chennai has not submitted any comments. However, his representative appeared in the personal hearing and concurred with the views of the applicant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onverts the radio signals to electrical signals to be sent over radio frequency cables (coaxial cables) to the antenna. The networking device model No. N3XU9S, which works in a different configuration compared to the first two described above, is installed within the customer premises, i.e., inside each house that is to be served. It has two internal radios of 2.5 GHz and 5 GHz. It s access to internet is via LAN cable connected to a switch placed on the rooftop. It is also connected to an external HDD via a switch placed on the rooftop. The device receives content from the internet/HDD through the LAN cable in the form of electrical signals and transmits content in the form of RF signals directly to the Fire TV for viewing by the customer. All the three devices described above are MIMO enabled. In that earlier application, there were two passive antennas which were to be placed outside each customer premise within the building that is to be served. Both antennas have RF cables permanently attached to them. While one antenna had two RF cables attached, the second had one RF cable attached to it. These RF cables connect to the networking device and receive electrical RF signals from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the Ld. Principal Commissioner/Commissioner of Customs of ACC (Import), New Delhi/Chennai and Seaport, Chennai. 9. So far as the antennas are concerned, their utility in the network architecture appears to be limited to radiating the signals from the Fire TV Stick to the CP Node and on receipt of the desired content from the CP Node, radiate it back for the viewing of the user. Signals are transmitted between two points through a medium. This medium in the case of a wired network is a wire and in the case of wireless network, the medium is electro-magnetic waves. The role of antennas in the network explained by the applicant is limited to transmit the commands of the user in the form of RF signals to CP Node via RF cables and to receive the desired content from CP Node and radiate the signals to the Fire TV for viewing by the customer. In the Ruling No. CAAR/Mum/ARC/59/2021, dated 8-10-2021; referred supra, after considering C.B.I. C.s Instruction No. 1/2018-Cus., dated 15-1-2021, the decision of the Hon ble CESTAT in the case of Reliance Jio Infocom Ltd. reported at 2019 (369) E.L.T. 1713; recommendations of the HS Committee of the WCO in their 62nd session; the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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