TaxTMI 
TaxTMI 
2023 (7) TMI 598
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....ne Extender'. Based on Wikipedia Reference, the Commissioner (Appeals) had held that these 'Line Extenders' are amplifiers and its function is to amplify the signals when the signals become weak so as to extend the reach of the transmission of the signals. Accordingly, the item is classifiable under Chapter Heading 8543 7069 as Broadcast Signal Amplifier. The appellant, aggrieved by this classification is in appeal before us. 2. shri Hari Radhakrishnan, learned advocate appearing on behalf of the appellant relying upon the Webster's New World Telecom Dictionary stated that the definition of 'Line Extender' as "Also known as line doubler. A device that extends, and more or less doubles, the maximum physical reach of a digital subscriber lin....
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....it has been held that the telephone line extender is classifiable under Chapter Heading 8517 4000. 3. Learned Authorised Representative for the Revenue reiterating the findings of the Commissioner (A) has stated that the item 'Line Extender' is rightly classifiable under 8543 7069. 4. The issue in dispute is whether the item 'Line Extender' is classifiable under Chapter Heading 8517 or 8543. 4.1 From the literature produced by the appellant, 'Line Extender' essentially is a Digital Subscriber Line (DSL) repeater. The 'Line Extender' is no doubt a transmission system which enhances the transmission whenever the signals become weak. The Advance Ruling Authority has held that the repeater is classifiable under Chapter Heading 8517 and accor....
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.... under 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 Explanatory Notes to Chapter Heading 8517 at Paragraph (G) states as follows: "(G) Other communication apparatus. This group includes apparatus which allows for the connection to a wired or wireless communication network or the transmission or reception of speech or other sounds, images or other data within such a network. Communication networks include, 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 Ar....