2009 (6) TMI 373

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the functional units, namely, cable 6 GSWB, used for switching and connecting signalling circuit was not imported. - We also find that the importer never disputed that the imported goods were for upgrading an existing BSC in possession of the importer. We observe that the components of BSC under import are required for mounting on an existing BSC to upgrade its capacity. These goods do not form a complete BSC eligible for concessional assessment in terms of Notification No. 17/2003-Cus. - we sustain the impugned order and dismiss the appeal. - C/156/2002-MAS - 721/2009 - Dated:- 15-6-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Shri Hari Radhakrishnan, Advocate, for the Appellant. Shri V .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and catalogue dealing with equipments published by the manufacturer NOKIA. He submitted that the goods imported were complete BSC with all the functional units. The components imported did not include rack which was only a standard frame on which the equipment of the BSC were mounted. Another component of the BSC found missing in the consignment was the power supply unit appliance, plug in use/cables etc. Referring to Charter fitted "Release S9, S10 and S10.5" of the literature on the equipment our attention was drawn to a table wherein standard and optional items were listed. It was submitted that only optional components such as GSWB cables, alarm cables etc. as per that table were not imported. The imported components were complete BSC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls of the Nokia network element." We find that these items are essential for the functioning of the BSC from the role of each in the equipment given in the literature reproduced above. 5. We also find that the importer never disputed that the imported goods were for upgrading an existing BSC in possession of the importer. We observe that the components of BSC under import are required for mounting on an existing BSC to upgrade its capacity. These goods do not form a complete BSC eligible for concessional assessment in terms of Notification No. 17/2003-Cus. In the circumstances, we find that the lower authorities correctly denied the impugned goods concessional assessment available to Base Station Controller. In the result, we sustain th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X