TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 899
X X X X Extracts X X X X
X X X X Extracts X X X X
....Power Modules for manufacture Wi-Fi receiver, Wi-Fi transmitter and other telecommunication devices and Applicability of serial no. 4 of Notification No.25/2005-Customs dated March 1, 2005 (as amended) for static converters for automatic data processing machines and units thereof, and telecommunication apparatus other than static converters for cellular mobile phones. 2.1 The Applicant operates from both Special Economic Zone ("SEZ") as well as Domestic Tariff Area ("DTA") units. The Imported products "AC-DC power modules and DC-DC convertors & Power Modules" are used in the manufacture of telecommunication equipment in DTA Unit. 2.2 The Applicant specializes in complex high-technology products in market segments including Communications Networks, Automotive, Industrial & Semiconductor, Medical, Defence & Aerospace, Multimedia, Clean Tech and Computing & Storage. The Applicant offers complex PCBA, system integration, Build-to-Order (BTO), Configure-to-Order (CTO) and test services for a variety of products: from state-of-the-art telecommunications equipment to life saving medical equipment modules to blood glucose meters and Automotive products and also provides customers wit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oltage, ensuring it remains consistent even with variations in the input voltage or the amount of power drawn by the load The imported product is used as such in India, without any further processing LFITJS999- CKC000382 PKU4913D Series DC- DC Converters BRINCA PKU4913D Series DC-DC Converters The imported product is a DC-DC converter that convert a source of direct current (DC) from one voltage level to another. These modules are integral in a variety of telecommunication applications, where consistent and reliable power delivery is critical for the operation of various components and systems on the printed circuit board assembly (PCBA). Telecommunication systems may require a range of voltage levels for different components. DC-DC power modules provide the flexibility to convert available power supplies (often at inconsistent voltage levels) to the specific voltages needed by the equipment, supporting diverse and complex system architectures. These modules feature voltage regulation, ensuring that output voltage remains stable despite variations in input voltage or load conditions. This stability is essential for the reliable operation of telecommunication de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....0 Watt Half- Brick DC-DC Converter ARTESYN - ADH700-48S28 700 Watt Half- Brick DC-DC Converter A half-brick isolated DC-DC converter is a type of power supply module that converts DC voltage to another DC voltage while providing electrical isolation between the input and output circuits. An isolated DC-DC converter is a type of power supply that converts one DC voltage to another while providing galvanic isolation between the input and output circuits. This means there is no direct electrical connection between the input and output sides, typically achieved using a transformer. This isolation is crucial for safety, noise reduction, and sensitive telecommunication applications. Artesyn ADH700 series half-brick isolated DC-DC converter provides a single regulated low noise output. It has a telecom input range of 36 to 65Vdc and is designed primarily for use with standard 48 V telecommunications equipment supplies. The converter's main application area is in low power and remote radio head (RRH) telecommunications applications. LFIRIL039- 0000110- Q48SK12050 600 W Quarter Brick DC/DC Power Modules Q48SK12050 600 W Quarter Brick DC/DC Power Modules Quarte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....- 264 Vac o This wide input voltage range indicates that the power module can accept a variety of AC power supplies. This is critical for deployment in different geographical areas, allowing the module to function with both the US (typically 120V) and European (typically 230V) electrical systems without modification. * Input Frequency: o Specification: 47 - 63 Hz (Nominal 50/60 Hz) o The module can operate on both 50 Hz and 60 Hz AC power supplies, which is standard in many global markets. This ensures compatibility with equipment used in telecommunications worldwide. * Inrush Current: o Specification: 30 Apk maximum o Upon start up, the module may draw a peak current of 30 Amps momentarily. This inrush current occurs when the capacitors in the power supply charge up. The specification indicates a design that can withstand this initial surge without damage or malfunction. * Efficiency: o Specifications: ▪ 92% at 100% load. 94% at 50% load, 92% at 20% load, 88% at 10% load o Efficiency ratings illustrate how much of the input energy is converted into usable output power versus ho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y substantial power to support a range of devices, from network switches to Wi-Fi transmitters, ensuring that critical operations are powered reliably. * Stand-By Output: o Specification: +12 V / 1 A o The stand-by output allows the module to provide low-level power during idle times or for low-power devices, ensuring that functions like remote management or signaling can remain operational without fully powering all systems. * Voltage Regulation: o Specification: +11.4 ~ 12.0 Vdc o The regulation range defines the voltage tolerances that ensure connected telecommunications equipment operates within safe and efficient voltage limits. This prevents over-voltage damage and enhances the longevity of equipment. 3. Protection Features * Overcurrent Protection (OCP): o Specification: Shutdown with 30 ~200 ms delay time (hiccup mode), trip points of 110% - 130% load o The hiccup mode of OCP helps protect against prolonged overcurrent conditions by temporarily shutting down the output, which helps to prevent overheating and potential damage. The delay allows for brief current spikes without triggering....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at TP1 = 25℃) o Represents the maximum current that can be delivered during a short circuit condition. * Recommended Capacitive Load: 100 uF to 5000 uF o External capacitors are recommended to enhance performance under dynamic load . conditions beyond the stated load * Output Ripple & Noise: 80 mVp-p to 120 mVp-p o Ensures low noise operation, critical in sensitive applications. * Over Voltage Protection (OVP): 15 V o Protects the converter from output voltage exceeding this level under fault conditions. Efficiency Specification * Efficiency: o 50% of Maximum IO: 93.7% o Max IO (full load): 94.6% o This indicates that the converter has a high efficiency, especially at maximum load and certain input voltage conditions, reducing wasted power as heat. Thermal Specifications * Operating Temperature Range: - 40 to +125 ℃ o Designed to operate in a wide temperature range to suit various environments. Switching Frequency * Switching Frequency: 462 kHz to 538 kHz o Frequency at which the converter switches and, thus, a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the module when it exceeds its safe operating temperature. This protection is critical in maintaining reliability and longevity. o Input Undervoltage and Overvoltage Lockout: These features prevent the module from operating outside safe input voltage levels, protecting both the module and connected loads. Remote On/Off Control * The module supports remote on/off control through two configurable logic options (positive and negative logic) via its ON/OFF control pin. This feature allows for system designers to control the power module remotely, allowing for flexibility in power management and seamless integration into telecommunication systems. It is especially useful in applications where power needs to be cycled on and off without manual intervention. EMC Considerations * The module's design includes considerations for electromagnetic compatibility (EMC), complying with standards such as EN55032 Class B for conducted emissions. This ensures that the module will not interfere with other electronic devices and operates within regulated noise limits, making it suitable for sensitive telecommunication applications. Load Sharin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rial and outdoor telecommunications applications. Storage Temperature (-55°C to +125°C): This indicates the temperature range in which the converter can be safely stored without damage. It tells users the storage capabilities of the converter during shipping or when not in service. Input UVLO (Under Voltage Lockout): * Turn-on (34 VDC typical): This is the voltage level at which the converter will start operating. * Turn-off (32 VDC typical): Below this voltage, the converter will shut down to prevent harm and maintain reliability. Input Surge (100 V for 100 mSec): This specifies the maximum voltage spike (surge) the converter can withstand for a short period without failing. It ensures protection against transient voltage spikes that may occur in power lines. I/O Isolation (1500 VDC): This indicates the voltage difference that the converter can withstand between its input and output without any electrical breakdown, providing safety and protection for connected circuits. Noise & Ripple (130 mV pk-pk typical): This specifies the amount of undesired voltage fluctuation (noise) present on the output DC signal. A l....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Protection: If the output voltage exceeds safe levels (more than 14V), the module will shut down or limit power to prevent damage. * Over-Current Protection (Short Circuit Protection): If too much current is drawn (above 50A), the module will limit current to avoid overheating or damage. Temperature Range * Operating Temperature (-40℃ to 85℃): The module can function in very low to very high temperatures, making it suitable for many environments, including harsh conditions. Size and Form Factor * Dimensions (58.4mm x 36.8mm x 12.7mm): This size is classified as a "Quarter Brick," which is relatively compact, allowing it to fit into various equipment designs without taking too much space. * Weight (78 grams): Lightweight helps in applications where weight is a consideration, especially with printed circuit board assemblies. Isolation and Noise * Input to Output Isolation (2250 Vdc): This means that the input power and output power are electrically isolated from each other. It prevents any high voltage from affecting the output that powers sensitive electronics. * Low Ripple and Noise: The mo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elecommunication equipment operate on specific voltage levels. The AC-DC power modules /DC-DC converters and power modules maintain a stable output voltage even under varying load conditions. Without proper voltage regulation, sensitive components on the PCBAs of Wi-Fi receivers and transmitters could experience voltage fluctuations, leading to erratic behaviour, failures in signal transmission, and increased error rates in data communication. * High Efficiency: Many of the AC-DC power modules /DC-DC converters and power modules (which are a subject matter of the advance ruling) have efficiencies exceeding 90% (e.g., up to 95.4% in some models). High efficiency reduces power loss as heat, which is vital in densely packed electronic and telecommunication systems like data centre switches to maintain optimal thermal conditions. The absence of high-efficiency converters would result in significant power losses as heat, necessitating more extensive cooling solutions. This can lead to higher operational costs and complications in thermal management, potentially causing overheating and failure of equipment. * Isolation: The converters and power modules are designed with....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the integrity of the signals processed by telecommunication equipment, leading to data corruption, loss of communication reliability, and frequent disruptions in service. * Compatibility With PMBus: The support for PMBus communication allows for advanced monitoring and controlling capabilities of power delivery, enabling systems to adapt dynamically to current and voltage changes based on operational needs. Without PMBus capabilities, it becomes challenging to monitor and control power delivery dynamically. This could affect the adaptability of systems to changes in power requirements, risking performance inefficiency. If the converters are not used, the overall reliability of telecommunication systems would decrease, leading to higher failure rates, increased maintenance needs, and potential service outages. 2.7 Components of the DC-DC Converter Power Modules A DC-DC converter power module comprises several key components that work together to convert and regulate voltage efficiently. The main components include: 1. Input Capacitors: These capacitors stabilize the input voltage and filter out noise from the power supply. They help manage transient voltage ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....convention, adopted the new (seventh) edition of the Harmonized System (HS) nomenclature, HS-2022 w.e.f. 0151 January 2022. Therefore, for the purpose of classification of AC-DC power modules /DC-DC convertors the Applicant has analyzed the relevant chapters of HS code 2022 read with General Rules of Interpretation, Section & Chapter Notes and Explanatory Notes issued by World Customs Organization ("WCO"). 3.2 The applicant had imported DC-DC convertors in the past adopting Chapter heading 8504 4090 as "Other DC-DC convertors." The applicant wishes to seek certainty of classification of the said products in this regard. From a careful perusal of the legal provisions of the Customs Tariff Act, 1975, it transpires that imported goods are to be classified taking into consideration the scope of headings / sub-headings, related Section Notes, Chapter Notes and the General Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. 3.3 From a bare perusal of the customs tariff, it can be observed that tariff heading 8504 covers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s or electric traction vehicles (e.g., locomotives). (2) Supply converters, such as accumulator chargers (which consist essentially of rectifiers with associated transformer and current control apparatus), converters for galvanising and electrolysis, emergency power packs, converters for installations which supply high-tension direct current, converters for heating purposes and for the current supply to electro-magnets. Also classified here are converters known as high-tension generators (used particularly with radio apparatus, emission tubes, microwave tubes, ion-beam tubes) which convert the current from any source, usually the mains, into the direct high-tension current necessary for feeding the equipment concerned by means of rectifiers, transformers, etc. From a bare perusal of the WCO HSN Explanatory Notes to heading 8504 under the category "Electrical Static Converters" it is evident that DC-DC converters and power modules warrant classification under heading 8504. The applicant submitted that the DC-DC converter power module shall constitute "parts" of telecommunication equipment and apparatus. In the instant case, the DC- DC converter power modules are....
X X X X Extracts X X X X
X X X X Extracts X X X X
....diction of Office of the Commissioner of Customs, ACC, Chennai. The application was forwarded to the Office of the Commissioner of Customs, ACC, Chennai for their comments vide letter dated 26.09.2025, Reminder-I dated 03.11.2025. However, no comments were received from the jurisdictional authorities. Details of Hearing 5. Hearing was held on 17.11.2025 at 01.00 PM. Shri Debasis Nayak, Shri Aman Goyal, Shri Venkadathri Rajaraman and Shri D. Babu Dinesh Kumar, all representatives of Sanmina have appeared for the hearing and reiterated the contention submitted with the application that the subject import goods are 06 different models of AC-DC and DC-DC converters to be used in Data-Centre Switches, Wi-Fi transmitter, Wi-Fi receiver and other telecommunication devices. They further contended that these converters merit classification under CTH 8504, more specifically under CTI 85044090 (other static converters). They also contended that these devices are to be used in the telecommunication devices, hence eligible for duty exemption under sr. no. 4 (Static converters for automatic data processing machines and units thereof, and telecommunication apparatus other than static conver....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to 6 may then be applied in sequential. order The applicant submitted that converters i.e. AC-DC power module and DC-DC converters & power modules are classifiable under CTI 8504 4090 as "Other Static Convertors. 6.5 AC-DC power modules are devices that convert alternating current (AC) into direct current (DC). AC-DC power modules enable AC power conversion to DC power. allowing telecommunication devices to operate efficiently and effectively. The imported product DPS-500AB-40 A - AC-DC Power Module is an AC-DC power module that convert a source of alternating current (AC) to Direct Current (DC). These modules are integral in a variety of telecommunication applications, where consistent and reliable DC power delivery is critical for the operation of various components and systems on the printed circuit board assembly (PCBA). They typically involve a transformer to step down the voltage, a rectifier to convert AC to pulsating DC, and a filter to smooth out the pulsations, resulting in a stable DC output. The incoming AC voltage, often high and potentially dangerous, is reduced to a safer, more usable level. The module contains an inherent transformer. T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch as induction coils, transformers, capacitors and resistors. The same can be evidenced from the fact that the technical specifications provided in the data sheet highlights parameters such as Open Circuit Inductance, Leakage Inductance and Turn Ratio typical to Inductors and Transformers, Capacitance Winding typical to capacitors and direct current resistance typical to that of the function of resistors. Inductors are integrated in electrical converters. Inductors store energy in a magnetic field, which is essential for smoothing out current fluctuations, energy storage, and filtering in converters. Leakage inductance is the portion of inductance that does not contribute to energy transfer between the windings of a transformer. It's critical in converters, especially in transformer-coupled designs such as that of the isolated DC-DC converter, as it can affect efficiency and voltage. Capacitance winding is integrated in the DC-DC converter power module to enhance the performance limits of the converter in the circuit, particularly in terms of how it might affect signal transmission and energy storage between the windings, especially when used for tel....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... principle of alternating between conducting and non-conducting states allows DC-DC converter power modules to efficiently manage energy transfer and voltage conversion through careful control and use of energy storage elements. The operation of DC-DC converter power modules is built upon the alternating behaviour of the switching components acting as conductors and non-conductors. During the "on" state, energy is accumulated, while in the "off" state, the accumulated energy is transferred to the output. Through effective management of these switching states, combined with inductors and control mechanisms, DC-DC converters can efficiently convert voltage levels while maintaining regulation and responding. to varying load conditions. 7. Application of Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 8504 ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS 8504 10 - Ballasts for discharge lamps or tubes : 8504 10 10 --- Conventional type u 8504 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9;parts' of machines or articles falling under Chapters 84 & 85. Note 2 to Section XVI is reproduced hereunder for ease of reference: - (Section note XVI is enclosed as "Exhibit - 5") "2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with associated transformer and current control apparatus), converters for galvanising and electrolysis, emergency power packs, converters for installations which supply high-tension direct current, converters for heating purposes and for the current supply to electro-magnets. Also classified here are converters known as high-tension generators (used particularly with radio apparatus, emission tubes, microwave tubes, ion-beam tubes) which convert the current from any source, usually the mains, into the direct high-tension current necessary for feeding the equipment concerned by means of rectifiers, transformers, etc. From the above, it is clear that static converters are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). The fact that these apparatuses often incorporate auxiliary circuits to regulate the voltage of the emerging current does not affect their classification in this group. AC to DC converter is also called a rectifier. Rectifiers are cover....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ata processing machines and units thereof and telecommunication apparatus 6 8504 90 Printed circuit assembles for static converters for automatic data processing machines and units thereof and telecommunication apparatus, printed circuit assemblies for other inductors for power supplies for automatic data processing machines and units thereof, and tele-communication apparatus 7 8518 10 00 Microphones having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 10mm and height not exceeding Jim. for tele-communication use 8 8518 29 00 Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 50 mm. for telecommunication use 9 8518 30 00 Line telephone handsets 10 8518 90 00 Printed circuit assemblies for - (i) microphones having a frequency range of 300 Hz to 3.4 KHz with a diameter not exceeding 10 mm and a height not exceeding 3 mm. for telecommunication use (ii) loud speakers, without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter not exceeding 50 mm . for telecommunication use: of It is clear that under SI.No.4 of th....