TaxTMI 
TaxTMI 
2005 (11) TMI 97
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....ation No. AAR-44(Cus)/12/2005 - "Whether Submerged Adjustable slope equalizer Unit R3 to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975." (c) Application No. AAR-44(Cus)/11/2005 - "Whether Submerged Passive Equalizer Unit R2 proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975". We have clubbed these three applications for advance ruling since they contain the common question of classification of "Equalizer", though, in finer details, the three items under consideration function as equalizer for equalization of three different parameters, namely, "tilt", "slope" and "shape" of the gain/wavelength needed to optimize the overall transmission through the submerged cable. 2. In respective Annexure-II to the three applications, the applicant, after giving brief description of the goods in question and referring to the General Interpretative Rule 1 of the First Schedule to the Customs Tariff Act has stated that the equalizers under consideration are clearly telecommunication apparatus. These, accordi....
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....ven by the UK, the USA and Australian Customs and to the General Interpretative Rule 1, they reiterated that the three "Equalizers" in question are appropriately classifiable under Tariff Item 8517 50 99. 6. We have carefully examined the matter in the light of the three questions posed before us. On the technical front, as per the details furnished by the applicant in respective Annexure-II to the three applications and the related Customs Technical Document, the common features of the three Equalizers in question are :- (i) They are designed for telecommunications systems utilizing submerged equipment. (ii) They form part of a submarine telecommunication system for use in transmission of aggregate data. (iii) They are of Alcatel generic design and include features that allow their configuration to suit a given system. (iv) They function as dedicated units for the transmission of aggregate data. (v) They are all modular in construction. On the other hand, as we have already mentioned, the difference amongst the three Equalizers lies only in the nat....
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.... the telecommunication system Alcatel repeaters operating under normal seabed conditions. (d) Two optical assemblies are constructed with their controlling electronic circuits on a common internal assembly (boat), so that one boat provides the functionality required for one fibre pair. Several boats can be incorporated in a single housing to operate with up to eight fibre pairs. (e) It is a hybrid of optical, electronic and mechanical systems. C. Application 11/2005 (a) The Submerged R2 Passive Shape Equalizer Unit (SEQ) is inserted in a submerged telecommunication system where an equalization of the residual gain/wavelength non-linearity is required to optimize the overall system transmission. (b) The equalization shape that is required is decided upon by measurement of the actual gain profile of the telecommunication system Alcatel repeaters operating under normal seabed conditions. The signal loss/wavelength characteristic required is then "converted" into a multi element Bragg Grating optical fibre filter assembly, consisting of up to five individual elements. (c) Modules are configured in pairs on a co....
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....n fact, he has indicated that these three equalizers are equipment similar to graphic equalizers. The category "graphic equalizer and synthesised receivers", we observe, specifically covers two items both of which have been individually specified against Tariff Item 8543 89 81 and 8543 89 82. There is therefore no scope whatsoever of having any third item under this category. The next category is "Other" which is a residual entry for items not covered by any other earlier tariff items up to 8543 89 82. Under this residual category, five types of goods have however been specified and the final residual Tariff Item is 8543 89 99 which therefore covers any goods which are not covered by any of the Tariff Items up to 8543 89 95 under the Heading 8543. Thus it is apparent that this residual Tariff Item mentioned by the Commissioner is not a specific item for equalizers. It is a well settled law that before we take resort to a residuary item we must cautiously exclude the possibility of coverage of the goods by any other tariff heading/sub-heading/item. In the case before us, the Heading 8543 itself is in the nature of a residuary heading in so far as electrical machines and apparatus ha....