Imported BTS with Antenna Exempt from Differential Duty; Antenna Integral to Functionality, Exemption Benefit Granted.

Payment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Antenna becomes an integral and inseparable part of the BTS without which it cannot even function – Differential duty not to be paid - Benefit of exemption allowed - SC .....

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