9911796707
TMI Blog2022 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER A bunch of appeals (No. C/88479, 88483, 88485, 88487, 88492/2018, C/87032, 87033, 87034, 87035, 87036, 87037, 87038, 87039/2019) filed by the Revenue against various Order-in-Originals passed by the Commissioner of Customs, Mumbai (Air Cargo Import) were decided by this Bench vide Final Order No. A/85571-85583/2022 dated 22.06.2022. The respondents filed a miscellaneous application seeking the rectification of the order in respect of three appeals i.e. No. C/88483, 88487 88492/2018 stating that though the common issue of classification of Populated Printed Circuit Boards (PPCB) for DWDM Equipment Photonic Service Switch, common to all the appeals was decided by the above cited order, another issue of classification of Small Factor Pluggable (SFP) and alternative claim of exemption under Notification No. 24/2005-Cus dated 1.3.2005 remained to be decided in respect of the three appeals mentioned above. This Bench vide Miscellaneous Order No. M/85546/2022 dated 12.07.2022 has ordered that these three appeals be delinked and placed before the Bench for a fresh hearing on 13.07.2022. Accordingly, the hearing was held on 13.07.2022. 2. Learned Counsel for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation devices used in optical communication by transmitting digital signal/ messages in one or both directions over a single transmission path on optical fibres; firstly, wavelength of various signals are changed and such signals having different wavelength are mixed and loaded on a single optical fibre and transmitted for optimum use of fibre i.e. single fibre used for transmitting various signals together; at the receiving points, these signals were de-mixed/ separated and wavelengths are then again changed to original one and used by the recipient devices. In the whole process devices such as Transponder , Muxponder , Wavelength Tracker , Amplifier , Small Form Factor Pluggables etc. are used and all of them are placed on a Switch called Photonic Service Switch (PSS), which gives a platform to the devices. 3.1 Learned AR takes us through the HSN Notes for Heading CTH 8517 and submits that part E of HSN for Heading 3517 describes Automatic switchboards and exchanges ; Switch Board incorporates various devices classifiable under 8517 62 such as analogue to digital converters, digital to analogue converters, data compression/ decompression devices, modems, multiplexers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VICK, AAGES OR OTHER DATA INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525 8527 OR 8528 8517 62 Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and muting apparatus 8517 62 90 Other 85177090 Other 6. The original authority has held that the impugned goods cannot be treated as parts but instead are themselves machines. The appellant has explained that the product SFP is a standalone pluggable module which can be plugged into any computer or networking such as Ethernet switch, IP Routers etc and could act as connector providing interface between two domains i.e. electrical and optical; that it gives information about optical power levels and electrical supply parameters, but only when SFP is plugged into Ethernet switch which has the requisite software to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to interconnect switches, servers and routers in a data-center or campus network. It is noted that the original authority vide para 14 of impugned order has held that SFP is a compact, hot-pluggable used for both telecommunication and data communication applications and that it interfaces a network device switch, router, media converter to a fiber optic or copper networking cable, thus accepting that SFP functions as part of a network and not otherwise. Therefore, taking into account the appellant's explanation and the clarification issued by the original manufacturer of the impugned goods who are reputed persons it is to be held that SFP is part of I/O card module of Ethernet switch apparatus which could function only when connected with Ethernet switch providing interface between two domains i.e. electrical and optical. As such, they are parts and are correctly classifiable under CTH 8517 7090 of the Customs Tariff. As regards the treatment of the impugned goods as OTN products by the original authority, I find that the original manufacturer Le. Cisco have categorically stated that the impugned goods are not OTN products and instead are interface and modules goods which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer to classify the impugned goods i.e. Parts as Other Machine under CTH 85176290 cannot be held As legal and proper. 7. We also find that the department has not filed any appeal against the order passed by learned Commissioner (Appeals), Hyderabad and whereas no appeal has been filed against the order passed by Commissioner (Appeals), Mumbai. We find that it is not open that the Department to take a different stand on the same issue in Mumbai and Hyderabad. Such a differential classification of the impugned goods imported at different places would negate the very purpose of the Tariff Act on the one hand and would cause avoidable litigation for the importers on the other. We find that the findings given by the ld. Commissioner (Appeals) vide the order cited above are quite elaborate and reasoned which were followed by the learned Commissioner (Appeals), Mumbai in the impugned order. Therefore, we find that no case has been made out by the Department against the impugned orders and accordingly, we find that the impugned orders do not require any interference by this Bench. 8. Accordingly, appeals filed by the Department are rejected. (Pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
