Court : Authority for Advance Rulings
Syed Shah Mohammed Quadri, J. (Chairman), Somnath Pal and B.A. Agrawal, Members Customs Act, 1962 - Section 28H; Customs Tariff Act, 1975; Customs Tariff Rules, 1975 - Rules 1 and 6 1. 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 telecommunication systems, it seeks advance ruling of the Authority on the following question: "Whether the Submerged Line Terminating Equipment 1620 proposed to be imported into India, is classifiable under Heading No. 8517 5099 of the First Schedule of the Customs Tariff Act, 1975." The Alcatel ASM Submarine Line Terminating Equipment 1620 (SITE 1620) (for short "the goods") is a hybrid of optical, electronic and mechanical systems that form...
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