9911796707
TMI Blog2007 (8) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the impugned goods didn’t qualify for said notification – Held that benefit of said notification available to appellant X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the impugned goods is satellite communication equipments and therefore, they would not be entitled for the benefit of the exemption notification. The lower authority after going through the technical literature has come to the conclusion that the instrument has got mainly satellite circulatory and therefore, it can be appropriately classified as "Satellite Communication Equipment". The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porated in the impugned goods, the denial of the benefit of the Notification is not in order. We have gone through the technical literature on the subject and we find that the fact that imported items have cellular telephone features, is not in doubt. In fact, the imported item is a mobile phone having dual mode. One mode is satellite and another mode is the GSM system. Therefore it is very clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o act as cellular phones, the benefit of the exemption notification cannot be denied. Just because it has got the extra features of satellite communication facility, the benefit of exemption Notification cannot be denied. In fine, we hold that the impugned goods are entitled for the benefit of the said Notification. Hence, the impugned Order-in-Appeal has no merits. We set aside the same and allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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