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TMI Blog2009 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... n, JCDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - M/s. Tata Cellular Services (TCS) imported what was declared as 'Base Station Controller' (BSC) and cleared under the cover of Bill of Entry No. 286858. The importer claimed assessment of the goods imported at the concessional rate in terms of Notification No. l7/01-Cus. The said notification extended concessional effective r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply units which were not functional components of the BSC. By applying interpretative Rule 2(a), the impugned goods had to be classified as BSC and assessed as such extending the benefit of the notification. 2. We have heard both sides. Ld. Counsel furnished technical literature and catalogue dealing with equipments published by the manufacturer NOKIA. He submitted that the goods imported were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignment imported did not contain GSWB cable, an essential functional unit listed in the catalogue. What was described optional in the table figuring in the Chapter "Release S9, S10 and S10.5" were standard and optional components needed for upgrading BSC. They did not refer to standard components and optional components of the BSC. 4. We have carefully considered the facts of the case and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultichannel signalling link terminal of the number 7 signalling system (AS7-V) fulfils the various telecommunications protocols 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 upgrad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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