9911796707
TMI Blog2005 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... an customers. The applicant proposes to import into India Branching Unit R-3 described in Annexure-II of the application in connection with its business. On these facts, the applicant seeks advance ruling of the Authority on the following question :- "Whether Branching Unit R3, proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975"? 2. It is mentioned in Annexure-II of the application that ASN R3 Branching Unit (for short the "BU") is designed for telecommunications systems utilising submerged equipment; it is hybrid of optical, electronic and mechanical systems which forms part of submarine telecommunications system for use in transmission of aggregate dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes that on the basis of the description of goods given in Annexure-II and General characteristics given in Technical documents the contention of the applicant that in accordance with the Rule 1 of the General Rule of interpretation, the classification of the BU under Tariff Heading 8517 is acceptable. He has further stated that the BU is designed for complex branched Telecommunication Systems and appear classifiable under Tariff Heading 8517 50 99 of the Schedule. 4. Rule 1 of the General Rules for the interpretation of the First Schedule provides that titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification of goods shall be determined according to the terms of the heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8517 11 10 --- Push button type u Free - 8517 11 90 --- Other u Free - 8517 19 -- Other : --- Telephone sets : 8517 19 11 ---- Push button type u Free - 8517 19 12 ---- Rotary dial type u Free - 8517 19 19 ---- Other u Free - 8517 19 20 --- Videophones u Free - - Facsimile machines and teleprinters : 8517 21 00 -- Facsimile machines u Free - 8517 22 00 -- Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; the second part is in respect of videophones. It may be seen that sub-heading 8517 50 which is said to cover the BU, is of the following description :- "Other apparatus, for carrier-current line systems or for digital line systems". Having regard to the description of the Branching Unit, referred to above, as could be seen from the technical write-up submitted by the applicant, the BU in question appears to have two individual main components namely line current switching and diversion of one or more fibre pairs to the spur termi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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