2005 (5) TMI 104

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..... ommissioner of Customs (Appeals), Bangalore. 2. The appellants imported Radio Terminals and cleared them on payment of duty. Later the appellant filed refund claim on the ground that the equipment imported is entitled for the benefit of exemption under Notification 11/97-Cus., as amended. The above exemption notification contains an entry in List 9(B) for BTS (Base Trans-receiver Station) and an .....

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..... of the cellular network. On the above ground, he also denied the benefit of the exemption notification and upheld the original authority's order. Hence the appellant have come before this Tribunal. 3. Smt. Rukmani Menon, the learned Advocate appeared for the appellant and Shri R.N. Vishwanath, the learned SDR appeared for Revenue. 4. The learned Advocate said that the Commissioner (Appeals) a .....

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..... has specified the 15 Ghz and 23 Ghz level zones for use in the Global System of Mobile (GSM) Communications. Frequency levels between 14.400 Ghz to 15.350 Ghz is defined for usage for GSM communications vide spectrum licence issued by the Wireless Processing Cell, a division of Ministry of Communications. The above frequency levels are being distinguished and divided into specific spot frequencie .....

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..... C). This is roughly the configuration of Cellular Telephone System. Whenever a person activates his cell phone the first contact will be with the Cell, which is nearest. In other words the cell phone and the BTS would be in communication. It should be borne in mind that every cell phone itself is a transmitter and receiver. The signals, which are transmitted, are digitalized. The person who is cal .....

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..... there cannot be any interconnectivity between BTS and BTS or BSC or MSC. In view of this the Radio Terminals definitely qualify to be ancillary equipments for BTS. On going through the technical literature it is seen that without the Radio Terminal there cannot be any interconnectivity at all and the Cellular Telephony System would not work. Hence, we hold that the imported items namely, Radio Ter .....

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