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TMI Blog2015 (10) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... ot to be paid - Appeal lacks merit – Disposed in favour of the assessee. - Civil Appeal No(s). 87/2007 - - - Dated:- 9-9-2015 - MR.A.K. SIKRI And MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr. Yashank Adhyaru,Sr.Adv., Ms. Nisha Bagchi,Adv., Ms. B. Sunita Rao,Adv., Mr. Atulesh Kumar,Adv., Ms. Pooja Sharma,Adv., Mr. B. Krishna Prasad,Adv. And Mr. Anurag,Adv. For the Respondent : Mr. V. Lakshmikumaran,Adv., Mr. M. P. Devanath,Adv., Mr. S. Vasudevan,Adv., Ms. Disha Jain,Adv., Ms. L. Charanaya,Adv., Mr. Aditya Bhatacharya,Adv., Mr. Hemant Bajaj,Adv., Mr. Anandh K.,Adv. And Mr. Aman,Adv. ORDER The respondent/assessee herein which is engaged in the business of telecommunication system, imported what is known as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals against the order of the Adjudicating Authority before the Commissioner. The Commissioner confirmed the order of the Adjudicating Authority. Not satisfied with the outcome, the assessee preferred further appeals before the Customs, Excise Service Tax Appellate Tribunal (CESTAT). The CESTAT has allowed the appeals of the assessee by a common decision dated 06.07.2005. Being aggrieved, the Revenue has filed this appeal challenging the veracity of the decision given by the CESTAT. Mr. Yashank Adhyaru, learned senior counsel appearing for the Revenue, took us through the various provisions of Notification No. 21/2002 and tried to demonstrate that as far as installation cable and Antenna are concerned they had to be assessed separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 47. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service, cellular mobile telephone service, value added services via V-SAT system or Internet Service. Likewise, List 22 which mentions goods that are to be covered under Entry No. 239, annexed with the same Notification, reads as under: (1) Telephonic or telegraphic apparatus of the following description: (a) Switching apparatus for cellular mobile telephone service(b) Base station controllers (c) ATM Switches (d) Frame Relay Switches (e) Ethernet Switches (2) Apparatus for Carrier Current Line System or Digital Line System of the following description:-(a) HDSL System (b) Dense Wav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear viz. to extend the benefit only in respect of the main equipment and certain specified ancillary equipments, such as Antenna and installation materials that are used along with BTS equipments and not appearing in List 22, would not be covered by Serial No. 239 but would be covered under Serial No. 317. This reasoning has been negatived by the CESTAT in the impugned order. In this process, the Tribunal has defined the equipment BTS as appearing in various technical dictionaries etc. On that basis, the Tribunal came to the conclusion that the Antenna as well as installation materials are the integral part of BTS and, therefore, cannot be segregated when entire equipment of BTS is imported, as was done by the assessee herein. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nas, and all radio interface signal processing are contained in the BTS. The BSS terminates the air interface from the mobile station and then connects the network signaling and user traffic to the mobile switching system over the A interface. The BSC manages the air interface to the mobile station and usually any associated air interface encryption protection. The BSC, along with the MS and MSC, manages the hand off between cells. When cells span MSCs, the hand off signaling for the cells is exchanged between MSCs. This type of hand off is referred to as inter system hand off. It is clear from the reading of the aforesaid that Base Station System includes BTS and while explaining the function of BTS, it is specifically mentioned that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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