9911796707
TMI Blog2005 (7) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ) BTS 775,225 4. C/l27/03 101/2003 62/2002(DC) BTS 3,686,718 5. C/l20/03 106/2003 67/2002(DC) MW 476,825 6. C/121/03 107/2003 69/2002(DC) MW - 7. C/l22/03 104/2003 68/2002(DC) MW - 8. C/l26/03 103/2003 66/2002(DC) MW 1,183,963 Total 7,920,895 In respect of 4 (four) appeals, the issue is the entitlement of antennae imported for concessional rate of duty in terms of Sl. No. 239 of Notification No. 21/2002-Cus. dated 1-3-2002. In respect of remaining appeals, the issue involved is whether installation materials imported can be classified as Microwave Communication Equipment under Customs Tariff Heading 8525.20. There is also a question of valuation for installation materials and antennae. 2. S/Shri G. Shivad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as "The electronic equipment housed in cabinets that together with antennas comprises a PCS facility or 'site'. The cabinets include an air conditioning unit, heating unit, electrical supply, telephone hook-up, and back up power supply." As the name itself indicates, BTS is a station. All items which go to make up a station would therefore be covered by the term "BTS". The antennae which is part of BTS and responsible for sending and receiving signals will be part of BTS. Similarly, cables used for providing inter-connection between antennae and radio equipment will also be part of BTS. Without these (cables and antennae) the BTS will not function. (iii) As regards the antennae referred to in Sl. No. 317 of the notification, the same is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be part of the system only. Similarly, cables used for providing inter-connection between antennae and radio equipment will also be part of BTS. The cables transmits and receives the signals. (x) User Manual issued by M/s. Ericsson for the Microwave Communication Equipment describes these items as parts of the Microwave Communication Equipment. Without these, the Microwave Communication Equipment cannot come into existence and cannot be made operational. Therefore classification under Customs Tariff Heading 8525.20 cannot be restricted to the main Outdoor Unit and also includes within its purview all the items imported by the appellants. (xi) Both the lower authorities failed to appreciate the role played by the installation equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the value based on that invoice is incorrect. Further, the price at which BTS is imported by the appellants was more than the price at which the goods were imported by Bharati Cellular. If the valuation of installation materials, cables and antennas is done on the basis of price at which Bharati Cellular imported, then the BTS value should also be determined on the same basis. If that is done, the appellants would be entitled for refund of duty. 4. Shri R.N. Viswanath, learned SDR reiterated the contentions in the Order-in-Original and in the Order-in-Appeal. 5. We have gone through the records of the case carefully. The question to be decided is whether "antennae and installation materials" imported are entitled for the benefit of Sl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. (1) (2) (3) (4) (5) (6) 239 84, 85 or 90 Good specified in List 22 required for basic telephone service, cellular mobile telephone 5% 16% 47 List 22 (See S. No. 239 of the Table) is reproduced below :- Telephonic or Telegraphic apparatus of the following"(1) description : (a) Switching apparatus for Cellular Mobile Telephone Service (b) base station controllers (c) ATM Switches (d) Frame Relay Switches (e) Ethernet Switches (2) Apparatus for Carrier Current Line System or Digital Line System of the following description :- (a) HDSL System (b) Dense Wave Division Multiplexing (DWDM) System (c) Routers (3) Radio communication equipment including VHF, UHF and Microwave Communication Equipment of the following description ..... X X X X Extracts X X X X X X X X Extracts X X X X
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