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TMI Blog2023 (7) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter Heading 8517. Moreover, the technical literature placed on record by the appellant clearly establishes that it is nothing but a part of the digital line system. The item Line Extender being a part of digital line system, even as per the HSN Notes falls under Chapter Heading 8517. As per the Chapter Notes of Chapter 8543, Electrical appliances and apparatus of this heading must have individual functions. It is an admitted fact that Line Extender cannot function in isolation but except as a part of digital line system. Hence, the classification under Chapter Heading 8543 is ruled out. Accordingly, the Line Extender is rightly classifiable under Chapter Heading 8517 as claimed by the appellant. The impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite www.computer.yourdictionary.com A Line Extender essentially is a Digital Subscriber Line. The repeater essentially guesses the binary value of the attenuated (weak) incoming signals including any accumulated noise based on its relative voltage level aid the relative time and regenerates a stronger signal of the same value without the noise. The repeater re-shapes and re-times the signal essentially redefining the distinct big values and restoring the bit pace. In combination, these processes considerably enhance the signal quality as compared to the simple amplification process performed by an amplifier. It is claimed that the transmission and regeneration of voice/images being essential functions of the goods imported, it has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the Chapter Headings are reproduced below: 8517 Telephone sets, including telephones for cellular networks or for other wireless networks: Other apparatus for the transmission or reception of voice, images 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 routing. 8517 62 40 High bit rate digital subscriber line system (HDSL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clude, inter alia, carrier-current line systems, digital-line systems and combinations thereof. They may be configured, for example, as public switched telephone networks, Local Area Networks (LAN), Metropolitan Area Networks (MAN) and Wide Area Networks (WAN), whether proprietary or open architecture. Emphasis supplied. The item Line Extender being a part of digital line system, even as per the HSN Notes falls under Chapter Heading 8517. As per the Chapter Notes of Chapter 8543, Electrical appliances and apparatus of this heading must have individual functions. It is an admitted fact that Line Extender cannot function in isolation but except as a part of digital line system. Hence, the classification under Chapter Heading 8543 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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