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2017 (8) TMI 822 - SCH - Central ExciseClassification of goods - Integrated Fixed Wireless Terminals CDMA-2000-1X (ETS 2288) - whether appellant is eligible to avail benefit of exemption notification no.6/2003-CE (Sr.no.264) for the CDMA WLL phones manufactured by them? - the decision in the case of M/s. Surana Telecom Ltd. Versus Commissioner of Central Excise, Goa 2016 (12) TMI 1388 - CESTAT MUMBAI contested, where it was held that benefit of notification 6/2002-CE needs to be extended as the CDMA WLL phones function on cellular technology - Held that - the decision in the above case upheld - present appeal dismissed.
The Supreme Court dismissed the appeal as it found no merit in the case. The judgment was delivered by Justices Ranjan Gogoi, Ashok Bhushan, and Navin Sinha.
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