Case Law Details
In re Ingram Micro India Pvt. Ltd (CAAR Mumbai)
The impugned goods are devices that connect two or more packet-switched networks or subnet works and deliver Wi-Fi network access to all parts of the house. They serve two primary functions: managing traffic between these networks by forwarding data packets to their intended IP addresses, and allowing multiple devices to use the same internet connection. The Wavlink models Quantum D2G, Quantum S2K and WL-WN529E4 are wireless routers, which use an Ethernet cable to connect to a modem. They distribute data by converting packets from binary code into radio signals, and then wirelessly broadcast them using the antennae. However, the Wavlink model HALO Base Pro X2 is a mesh Wi-Fi router. A mesh Wi-Fi system is a home networking solution that opts for a more decentralised approach. Instead of connecting all the devices through the same router, mesh Wi-Fi systems rely on multiple Wi-Fi nodes. One node is the designated primary router and is directly wired into the gateway connection, while the other nodes act as satellites. Collectively, the nodes function as a single network. The device gets connected to the node that is closest to it. As per the applicant, the subject goods are classifiable under Chapter heading 8517 of Customs Tariff Act, 1975 and ought to be specifically classified under subheading 8517 62 90, as they are routing apparatus and arc supported by the HSN Explanatory notes under Heading 85.17. Further they attract eligibility benefit of exemption under Sr. No. 13N of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Ingram Micro India Pvt. Ltd. (hereinafter referred to as ‘the applicant’) filed applications for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR). The said applications were received in the secretariat of CAAR, Mumbai, along with enclosures, on 12.12.2022, in terms of Section 281-I (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of `Routers’ (hereinafter referred to as ‘subject goods’). The models of Routers intended for import are as follows:
