2006 (1) TMI 155

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..... ri Somnath Pal and Dr. B.A. Agrawal, Members [Ruling per : Somnath Pal, Member]. - The applicant in this application has posed the following question seeking an advance ruling thereon :- "Whether Optically Post Amplifier unit (unrepeatered) 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. As per t .....

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..... an aggregate output power to line of up to +28dBm. Though the function of the product is to amplify the signal it is still however part of the submerged telecommunication system as it is basically boosting the signal to ensure there is no distortion or impurities in the signal. In the Customs Technical Document relating to this product it has been further explained that the OPA28C is of an Alcate .....

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..... down logic. It was contended by them that the equipment in question is not covered by tariff Heading 8543 which applies to electrical apparatus having individual function not elsewhere specified in Chapter 85. According to the applicant, it is more appropriately classifiable under Heading 8517 as an apparatus for carrier-current line systems or for digital line systems. Rule 1 of the General Rules .....

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..... explained by their representatives, the goods in question would more appropriately fall under Tariff Item 8517 50 99. He also cited in this context the recent rulings of the Authority given in the applicant's case in regard to classification of 'Equalisers' and 'Repeaters' which have been held to be falling under Tariff Heading 8517 50 99. 4. Having regard to the technical details and the funct .....

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..... lanatory Note to Heading 8517. We are satisfied that the apparatus under consideration is more appropriately covered by Heading 8517 rather than by Heading 8543. In his final comments, the ld. Joint CDR representing the Commissioner has also taken this stand. Keeping in view the tariff layout of the sub-heading 8517 50, it is apparent that the goods in question would fall under Tariff Item 8517 50 .....

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