COMMISSIONER OF CUSTOMS, BANGALORE Vs. SPICE COMMUNICATION

JUDGEMENT

(1.) THIS is Revenues appeal against Order -in -Appeal No. 263/2003, dated 18 -6 -2003 passed by the Commissioner of Customs (Appeals), Bangalore.

(2.) BRIEF facts of the case are as follows : The respondents imported certain parts of the base station which have populated PCBs in the form of GPORC -2. The respondents claimed exemption under Notification No. 16/2000 -Cus. (Sl. No. 267) which reads as under : - 2678529.90Parts (including Populated PCBs) of -

(3.) SHRI Ganesh Hanuvar, ld. SDR appeared for the Revenue and Smt. Rukmani Menon, ld. Counsel for the respondents.