2004 (8) TMI 177

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M/s. Tata Teleservices Limited, arising out of five orders-in-appeals, the common issue involved is whether fixed Wireless Terminals imported by them are classifiable under sub-heading 8525.2017 of the First Schedule to the Customs Tariff Act and benefit of exemption under Notification No. 21/2002-Cus., dated 1-3-2002 (Serial No. 313) is available to the impugned goods. 2. Shri Arvind P. Datar, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erefore the same is covered under Serial No. 313 of Customs Notification No. 21/2002. That once the Nodal Ministry opines like this the revenue cannot hold that the impugned goods are not eligible for the benefit of Notification No. 21/2002. He relied upon the decision of Bombay High Court in the case of Bombay Chemicals Pvt. Ltd. v. Union of India and Others - 1982 (10) E.L.T. 171 (Bom.) wherein .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al for deciding the issue involved in these appeals. 3. Countering the arguments Ms. K.A. Mishra, ld. SDR submitted that all the submissions made by the ld. Senior Advocate had been considered by the Tribunal before passing the final order in their own matter and classifying the impugned goods under sub-heading 8525.2019 of the Customs Tariff; that no new arguments have been advanced by the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed that the ratio of the decision in the case of Bombay Chemicals Pvt. Ltd., is not applicable to the facts of the present matter as the notification dated 1-3-1961 involved in the said judgment itself prescribed for production of a certificate from the DGT D to the effect that the chemicals are required for the manufacture of insecticides, pesticides and fungicides, that in the present matter no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the decision in the case of Bombay Chemicals Pvt. Ltd., is not applicable to the facts of the present matter. The appellants have not brought on record any new argument. Therefore, following our earlier decision we hold that the impugned goods are classifiable under sub-heading 8525.2019 of the Customs Tariff and the benefit of Notification No. 21/2002-Cus. is not available to the impugned go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X