TaxTMI 
TaxTMI 
TaxTMI 
2021 (11) TMI 1105
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....device, was received in the secretariat of the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi on 2-2-2018. However, since no ruling was 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 an advance ruling 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 ruling and also that they would submit the application in the revised format in due course. Thereafter, the ap....
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....f its own. When a user requests for some data via an access device, the product first searches it from the data stored in the Solid-State Drive (SSD) of a nearby device. However, in case the data is not available in the nearby device, it gets it from SSD memory of any of the other 19 devices. The product also remains connected to a gateway node and is capable of providing data through external network. Thus, the uniqueness of this product lies in its own network connectivity for provision of content to the user of the device through a standard connection created by the device itself. 4. The applicant had originally requested that CBEC may be requested to appoint a Commissioner of Customs in respect of their application. Accordingly, t....
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....in fixed on 9-9-2021. The applicant sought adjournment citing preoccupation of their lead Counsel before the Hon'ble High Court of Telangana. The hearing finally took place on 2-11-2021. Ms. Jyoti Pal, advocate, representing the applicant, explained the specifications and functions of the device under consideration. Ms. Pal also mentioned that a ruling has already been issued in respect of other networking devices and the same line of reasoning would also be applicable to the issue under consideration. Shri Prabhakar Nigam, Appraising Officer, representing the Commissioner of Customs, ACC, Chennai concurred with the applicant's view that the device in question merits classification under sub-heading 8517 62 90. 6. The applicant has ex....
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....onality perspective, the product under consideration, therefore, appears to perform the function of reception, conversion and transmission in all three different scenarios described above. The first rule of interpretation of customs tariff is that goods under consideration should be classified in accordance with the terms of the heading or relevant section or chapter notes. Since, the applicant, as well as the Principal Commissioner/Commissioner of Customs of ACC (Import), Delhi; ACC (Import), Mumbai, ACC, Chennai; and Sea Port, Chennai all suggest that the Heading 8517 62 is an appropriate classification entry for the device under consideration, I proceed to examine the said tariff entry first. Tariff Item 8517 includes 'Telephone sets, in....
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....eceiving end, receiving these impulses and converting them either into conventional symbols or indications representing the characters, graphics, images or other data or into characters, graphics, images or other data themselves.' The applicant has also placed reliance on US Cross Ruling No. 27719 which classifies D-Link AirPlus Xtreme 2.4 GHZ wireless access points as a communication device which is utilized within switches, routers, access points within a network and has a Synchronous Random-Access Memory (SDRAM) chips soldered onto a printed circuit board. It was held to be a complete networking device and classified under 8517 62, and also on the UK Customs Tariff which classifies networking devices under sub-heading 8517 62. In the Adv....