TaxTMI 
TaxTMI 
2022 (4) TMI 786
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....Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 20-9-2019. However, since no rulings were issued by the said authority, the pending application was transferred to the Customs Authority for Advance Rulings, Mumbai in February, 2021. Communications were sent to the applicant from the secretariat of the CAAR, Mumbai to inform whether they are still desirous of receiving advance rulings in respect of the pending application. The applicant, vide their communication dated 25-2-2021 informed that they are still interested in receiving the advance rulings and also that they will resubmit the application in the revised format in due course. Thereafter, the application was e-mailed by the applicant on 14-7-2021, which was followed by physical submission of the application on 10-8-2021. 2. The applicant proposes to import these devices for providing services to various individual customers in India. The devices in question will be installed at customer locations or buildings but will not be owned by the customer as the ownership of these devices would remain with the applicant. The networking devices to be imported are stated to be non-portable. T....
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.... the CP Node via coaxial cable in the form of RF electric signals. (iv) The CP Node is installed in each customer premise within the building where the service is to be provided. The CP node receives RF electric signals and transmits the same wirelessly in the form of radio waves to the Fire TV stick connected to the customer's television. The CP Node is MIMO enabled. 4. When a user makes a request for a specific content on the Fire TV stick, this request is communicated by the Fire TV stick to the CP node via RF signals. The CP node converts these RF signals into electric RF signals to be transmitted to the LG antenna via coaxial cables. The LG antenna radiates the RF signals to the HG antenna, which in turn transmits the same to the RT node via coaxial cables. The RT node converts the RF analog signals into digital signals. The RT node searches for the content demanded in the cached data in the HDD. If the content is not found on the HDD, then the RT node retrieves the content from the Amazon cloud via LAN cable. On receipt of the content, the RT node transmits the content in the form of RF electric analog signals via coaxial cables to the HG antenna.....
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....ana. The hearing was finally held on 2-11-2021 and Ms. Jyoti Pal, Advocate, appearing on behalf of the applicant, explained the product features and specifications. Ms. Pal also informed that in another case involving networking devices and antennas, advance rulings have already been given, and that the devices in the present application being similar in nature the line of reasoning adopted earlier would also be applicable in this case. Shri Prabhakar Nigam, Appraising Officer, represented the Commissioner of Customs, Chennai ACC in the hearing and concurred with the views of Ms. Pal. 7. In the earlier application referred by Ms. Pal, products similar to the ones involved in the present application were networking device model No. N3XU6S, (ii) networking device model No. N3XU5S, (iii) networking device model No. N3XU7S, (iv) antenna (passive) model No. S8RL4H, and (v) antenna (passive) model No. S8RL4G. The device having model No. N3XU6S is intended to be installed on the rooftop of a building and gets access to internet via LAN cable from a third-party ISP and is connected to an external HDD via a switch placed on the rooftop. This drive stores cached content to be provide....
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....0 90. In coming to the above decision, I had relied on the facts that so far as the network devices are concerned, their role in the network architecture is to receive a command/signal in either electrical or radio form, convert the electrical signal into radio frequency signal or vice versa, and transmit the signal to the receiver or the Amazon cloud in the acceptable format. In that case, I also considered a possible alternate Tariff Entry 8525. but from the description of the functions of the three network devices, it was clear that they do not transmit broadcast signals. On the contrary, their function is to extract the content from the hard disk drive or Amazon cloud/internet as per the demand of the user. Therefore, Heading 8525 was discarded being an inappropriate classification entry for the said network devices. I had also held therein that the six-digit Entry, 8517 62, which includes 'Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus' is a specific entry which satisfactorily covers the functions of the three networking devices under consideration. In the present proceedings, th....