AI Drafter 
TaxTMI 
TaxTMI 
2023 (11) TMI 68
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.... i. WAVLINK HALO Base Pro X2 Dual Band 1200 Mbps Wireless Mesh Router HALO Base Pro X2 ii. WAVLINK QUANTUM D2G 1200 Mbps Dual Band Full Gigabit Wireless Router QUANTUM D2G iii. WAVLINK QUANTUM S2K 300 Mbps Wireless Router QUANTUM S2K iv. WAVLINK WL-WN529E4 4G LTE N300 Wireless Router WL-WN529E4 2. The applicant is a registered private limited company, engaged in the distribution of Information Technology and Telecommunication products. They intend to import aforementioned models of Routers from China and sell it further to their distributors/consumers. The specifications and characteristics of the Models proposed to be imported are as follows : Attribute HALO Base Pro X2 Quantum D2G Quantum S2K WL-WN 529E4 Technique Wi-Fi Speed AC1200 AC 1200 N300 N300 Band Dual Band Dual Band Single Band Single Band 2.4 GHz 300 Mbps 300 Mbps 300 Mbps 300 Mbps 5 GHz 867 Mbps 867 Mbps - - 4G LTE - - - 4G LTE 4G Download - - - 150 Mbps Hardware Core Dual Core 880 MHz Dual Core 1 GHz 580 MHz 580 MHz Flash 128 Mb 64 ....
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....iff item Description of the goods 8517 Telephone sets, smartphones and other telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : **** - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) : **** 8517 62 -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus : 8517 62 10 --- PLCC equipment 8517 62 20 --- Voice frequency telegraphy 8517 62 30 --- Modems (modulators-demodulators) 8517 62 40 --- High bit rate digital ....
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....t (e.g., transmitters, receivers or electro-optical converters) (5) Codees (data compressors/decompressors) which have the capability of transmission and reception of digital information (6) Pulse to tone converters which convert pulse dialled signals to tone signals. 2.4 Further, it has been stated that there is no definition of router in the Notification or under the Customs Tariff and it is settled legal position that if a meaning of a term used is not defined in the statute referring to the term, then the general meaning of the term, as set out in a dictionary and as understood in common/trade parlance can be resorted too. Accordingly, reliance for this understanding has been placed on the following decisions by the applicant : • Balram Kumawat v. Union of India & Others [(2003) 7 SCC 628]. • Commissioner of Central Excise v. Wockhardt Life Sciences Ltd. [2012 (277) E.L.T. 299 (S.C.) • Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise [1990 (47) E.L.T. 491 (S.C.) • Star Paper Mills Ltd. v. Collector of Central Excise [1989 (43) E.L.T. 178 (S....
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....he dispute therein was whether the Router is classifiable under Tariff Item 8517 62 90 (as proposed by the SCN) or 8517 69 30 (as followed by the Company). The specific Tariff Item pertaining to Router was eliminated with effect from 1-1-2020, thus Tariff Item 8517 69 30 is not under consideration in the present application. There was no exemption for 'Router' under Sl. No. 13N of Notification No. 24/2005-Cus. during the period covered in the above SCNs. This exemption was introduced only with effect from 1-1-2020; that the models of the routers considered in the aforementioned SCNs are for use in Enterprises/offices, whereas the routers concerned in present application are much smaller and are meant for use at the houses of customers. 3. The applicant intends to import the said goods through Air Cargo Complex, Mumbai and Nhava Sheva V Commissionerate, Raigad. Accordingly, comments from the jurisdictional Commissioner of Customs (III), Air Cargo Complex and Nhava Sheva V Commissionerate, Raigad were invited immediately after receipt of applications on 12-12-2022 vide this office letter. However, no response has been received from the jurisdictional Commissionerates. 4.&e....
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....ave been kept in abeyance on account of Canon India Private Limited v. Commissioner of Customs [2021 (3) TMI 384] judgment and the Board Instruction No. 4/2021-Cus., dated 17-3-2021. As per the proviso to Section 28-I(2)(a) (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application : Provided that the Authority shall not allow the application where the question raised in the application is - (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court; (b) same as in a matter already decided by the Appellate Tribunal or any Court : Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard : Provided also that where the application is rejected, reasons for such rejection shall be given in the order. 5.2 It is seen that the concerned SCNs pertain to a period when "Router" was explicitly classified under sub-heading 8517 69 30 and the exemption benefit for 'Rou....
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....ct as satellites. Collectively, the nodes function as a single network. The device gets connected to the node that is closest to it. As per the applicant, the subject goods are classifiable under Chapter Heading 8517 of Customs Tariff Act, 1975 and ought to be specifically classified under sub-heading 8517 62 90, as they are routing apparatus and are supported by the HSN Explanatory notes under Heading 85.17. Further they attract eligibility benefit of exemption under Sr. No. 13N of Notification No. 24/2005-Customs, dated 1-3-2005, as amended. 5.4 It is pertinent to mention that the principles for the classification of goods are governed by the Harmonized Commodity Description and Coding System (Harmonized System or HSN) and the General Rules for Interpretation specified thereunder. In terms of GIR Rule 1, "titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes." The applicant has stated that the impugned goods are classifiable under CTH 8517. 5.5 CTH 8517 covers Telephone sets, including telephones f....