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

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..... Subject : Import of wireless Local Loop System for basic Telecom Service Projects. - 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 @ .....

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..... Wireless Local Loop (WLL) system. The dispute in the instant case is whether the equipment in question viz. the 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 .....

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