NIU or fixed wireless terminal is not eligible to concessional rate of duty under Notif. No.23/ 98-Cus.

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..... jects. - regarding. Your attention is invited to the Sl. No. 171 of Notification No. 23/98- Customs dated 02.6.08 wherein goods specified in List 29 Sl. No. (i) (a), Wireless in local loop system (excluding Terminal equipment) for basic Telecom Service Project, are extended the concessional duty @ 20% basic & NIL additional duty. 2. The Network Interface Unit (NIU), also called as Fixed Wirel .....

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..... Network Interface Unit is in the nature of terminal equipment or not. The equipment is the end unit of the WLL system to which the users lead wires/ equipment have to be connected. It is therefore in the nature of a terminal equipment of the WLL system. The Notification clearly excludes the terminal equipment of WLL system from the scope of the concessional duty. In view of this, the NIU of fixed .....

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