In re Ingram Micro India Pvt Ltd. (CAAR Mumbai)
Classification of data centre switch router models (DCS-7280CR2K-60-FApplication No. CAAR/CUS/APPL/45/2021 and DCS-7816R3-BND Series) and applicability of Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005 and Sr. No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on these devices Classification of (i) Networking device with Model No. N3XU6S (Outdoor Unit)
CAAR ruled that goods are classifiable under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 20 of Notification No. 57/2021-Customs, dated 30.06.2017, however, benefit under Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005 is not available.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS
M/s Ingram Micro India Private Limited filed an application on 02.08.2021 seeking advance rulings on the classification of data centre switch router models (DCS-7280CR2K-60-F and DCS-7816R3-BND Series) and applicability of Sr. No. 13N of Notification No. 24/2005-Customs dated 01.03.2005 and Sr. No. 20 of Notification No. 57/2017-Customs, dated 30.06.2017 on these devices.
2. The applicant is a distributor of information technology and telecommunication products. They intend to import the following models of data centre switch routers from Arista:
1) DCS-7280CR2K-60-F
2) DCS-7816R3-BND
3. The aforementioned devices are called data centre switch routers (hereinafter referred to as DSCRs). DCSRs are devices capable of performing the functions of a network switch and a router. A network switch connects devices on a computer network by using packet switching to receive and forward data. They connect multiple devices such as computers, wireless access points, printers, and servers. A switch enables connected devices to share information and interact with each other. A router is a device that connects computers and other devices to the internet. While a switch connects various devices in a network, a router connects devices across multiple networks. DCSRs perform the function of a network switch and a router. In other words, it is capable of connecting the devices within the network as well as across multiple networks. Thus, the need for a separate switch and a router for performing switching and routing functions can be overcome with the installation of the DCSR.
3.1 The applicant has described the functioning of the devices as below: –
Table 1: Specifications of the devices
