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2006 (10) TMI 9 - SUPREME COURT
Customs - Radio terminals transport the already converted digital speech from BTS equipment to the BSC through outdoor units. These radio terminals are solely and principally used with the BTS and therefore they rightly qualify as BTS ancillary equipments to be eligible to the benefit of notification no. 11/97 as amended w.e.f. 2-6-1997.