TATA TELESERVICES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In these two appeals, filed by M/s. Tata Teleservices Ltd., arising out of two Order -in -appeals, the issue involved is whether Fixed Wireless Terminal LSP -340 and LST - 250 are classifiable under sub -Heading 8525.20.17 of the First Schedule to the Customs Tariff Act and the benefit of exemption under Notification No. 21/2002 -Cus., dated 1.3.2002 (Sl. No. 313) is available.

(2.) Shri Anil P. Datar, learned Senior Advocate submitted that the Fixed Wireless Terminal imported by the Appellants working on Cellular Technology on CDMA platforms and, therefore, is classifiable under sub -Heading 85252017 of the Customs Tariff which applies to "Cellular Telephone"; that the benefit of Serial No. 313 of Notification No. 21/2002 -Cus which provides partial exemption to Cellular Phones and Radio trunking terminals has to be extended to the product imported by them; that the Deputy Commissioner has classified the imported goods under sub -Heading 8525.20.19 (others) and disallowed the benefit of the Notification No. 21/2002 (Sl. No. 313) relying upon the Board's Circular No. 57/2003 - Customs dated 27.6.2003 according to which the term "Cellular Phone" covers only hand held mobile phones working on cellular technology and the serial No. 313 of the notification

(3.) does not cover either fixed wireless terminals or fixed wireless telephones working on cellular technology ; that Commissioner (Appeals) has also rejected their appeals relying upon the said Circular.