9911796707
TMI Blog2016 (12) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is no more res Integra. In the case of identically placed manufacturer from the same commissionerate, this bench in the case of Teracom pvt. Ltd. [2007 (10) TMI 47 - CESTAT, MUMBAI] going in to details as to how CDMA WLL and cellular phones functions, came to a conclusion that benefit of notification 6/2002-CE needs to be extended as the CDMA WLL phones function on cellular technology - The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 525 2019 of the First Schedule to Central Excise Tariff Act, 1985, claiming the benefit of exemption from payment of duty as per notification no. 6/2003-CE dated 01.03.2003 as amended (Sr.no. 264). It is the case of the Revenue that these CDMA WLL phones are not cellular phones hence not eligible for exemption. 3. Heard both sides and perused the records. 4. The issue to be decided in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phones manufactured by appellant are eligible for benefit to notification no. 6/2003-CE (sr.no.204) or otherwise. The Adjudicating Authority has classified the CDMA WLL phones manufactured by appellant under CETA 8525.20.19 and denied the exemption holding that these phones are not cellular phones as perceived by common man. He has gone into great details to justify his findings. 8. We fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the order of the Commissioner passed in Bhagayanagar Metals, which was set aside by the Supreme Court. The Commissioner has come to the conclusion that in the present case, the department has adduced enough evidence to show that CDMA WLL phones are not cellular phones and they do not operate on cellular technology and hence the benefit of the decision of Supreme Court in Tata Teleservices is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard and it has been decided to accept the order as all relevant issues have been considered by the Apex Court. 10. In view of the foregoing, in the facts and circumstances of this case, we hold that the impugned order is unsustainable. The appellant assessee is eligible for benefit of exemption notification no. 6/2003-CE (sr.no.264) for the CDMA WLL phones cleared by them. 11. Appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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