2005 (11) TMI 98

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....ed Quadri, Chairman]. - In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), M/s. Alcatel India Limited, a wholly owned subsidiary of Alcatel, France, proposes to import into India the latest technology equipment of Optical Networking/GSM equipment etc. To ascertain its customs duty liability in regard to the hardware and optical fibre cables for submarine telecomm....

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.... later by adding more channels with minimum disturbance to those already in service. They combine a multiplexer and a de-multiplexer. It is submitted that in accordance with Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 (for short "the Rules") the said goods are classifiable under Tariff Heading 8517; in accordance with Rule 6, these goods....

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....rrect. Conclusion : In view of above, proposed classification of item under Tariff Heading 8517 50 99 may be accepted." 3. It is evident that the proposed classification by the applicant is accepted by the Commissioner of Customs. 4. Tariff Heading 8517, the relevant sub-heading and the tariff items read as follows : Tariff Heading 8517 Tariff Item Description of goods 8517 ....

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.... PLCC equipment u Free - 8517 50 20 - - Voice frequency telegraphy u Free - 8517 50 30 - - Modems (modulators-demodulators) u Free - 8517 50 40 - - High bit rate digital subscriber line system (HDSL) u Free - 8517 50 50 - - Digital loop carrier system (DLC) u Free - 8517 50 60 - - Synchronous digital hiera....