COMMISSIONER OF CUSTOMS BANGLORE Vs. SPLCE TELECOM

JUDGEMENT

(1.) The question that arises in the present appeal is whether Radio Terminals imported by the respondent-assessee (for short the Respondent) should be considered as 'Base Transceivers Station (BTS) ancillary equipment' in order to be given the benefit of exemption Notification No. 11/97-Cus. Dated 1.3.1997, as amended by Notification No. 51/97 dated 2.6.1997.

(2.) Exemption Notification and its relevant entries :

(3.) Notification No. 11/97 was amended by Notification No. 51/97 on 2.6.1997 to include certain other goods from payment of duty or partial duty. Relevant entries in List 9-B are: