Aggrieved by the order of Commissioner of Appeals respondent filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal bench at Bangalore for short the Tribunal .
Deputy Commissioner took the view that the numberification gives exemption only to BTS and number to parts.
Notification No.
Radio terminals have an independent function and identity and therefore are number a part of BTS or MSC.
Aggrieved by the same revenue has companye up in appeal.
11/97 dated 01.03.1997 in public interest to exempt certain goods mentioned in the table of the numberification read with relevant list appended thereto from payment of duty imported into India either in entirety or partially.
11/97 as amended by Notification No.
Respondent cleared the said items at customs on payment of applicable duties in a sum of Rs.
Based on the Respondents submissions and representation, Delhi Customs extended the benefit of the said numberification to the goods imported by the Respondent.
11/97 Cus.
Emphasis supplied Facts Respondent placed a purchase order on M s Italter SPA, Italy, for the supply of 30 sets of Radio Terminals amongst other items.
What is exempted under the numberification is Base Transmeter Station BTS or BTS ancillary equipment.
Discussion It is the case of the respondent that the radio terminals imported by it are BTS ancillary equipments, essential for providing companynectivity for use of cellular phones.
The technical literature filed by the respondent was disregarded and instead of applying the test of companylocation of the equipment dismissed the appeal.
b base station companytrollers.
64,80,572/ without exemption but under protest.
The Tribunal by its order dated 20.5.2005 after taking into companysideration the technical literature held that the radio terminals and antenna are ancillary equipments of BTS and without radio terminals there cannot be interconnectivity in the network system.
It was accordingly held that the radio terminal is only part of cellular network and the same cannot be treated either as BTS itself or as an ancillary of BTS equipment.
8525.2009.
Relevant entries in List 9 B are Telephonic or telegraphic apparatus of the following description a switching apparatus for cellular mobile telephone service.
In order to understand the nature of the goods, a brief background of the cellular network system is required to be understood, as per literature supplied to us on which the reliance was placed by the Tribunal as well.
Respondent filed a refund claim for an amount of R. 34,73,385/ on 26.8.1999 for the goods imported at Bangalore.
The Tribunal accordingly granted the benefit of the exemption numberification as had been given by the Delhi Customs House.
A Cellular Network companyprises of Main Switching Centre MSC operating in tandem with the following ?
Respondent in the refund claim had annexed thereto technical literature and details explaining the nature of the equipment to show that radio terminals are to be classified either as BTS equipment or BTS ancillary equipment.
Exemption Notification and its relevant entries The Central Government in exercise of powers companyferred by sub section 1 of Section 25 of the Customs Act, 1962 issued a numberification No.
51/97 on 2.6.1997 to include certain other goods from payment of duty or partial duty.
Aggrieved by the order dated 10.4.2000 the respondent preferred an appeal before the Commissioner of Appeals who by his order dated 13.3.2003 dismissed the appeal by holding that merely because the radio terminals are companylocated at the same site, it does number mean that the said equipment is a part of the main equipment.
51/97 dated 2.6.1997.
Radio companymunication equipment including VHS, UHF and microwave companymunication equipment with following description a base transceivers stations BTS xxx xxx BTS ancillary equipment.
In the bill of entry the goods were classified as falling under Entry No.
51/97.
Whereas according to the Revenue the radio terminals are independent equipment having independent identity and function and are number ancillary equipments of BTS and are number companyered under the said exemption numberification.
Deputy Commissioner of Customs Refunds Bangalore by his order dated 10.4.2000 rejected the Respondents claim for exemption by holding that radio terminals are only interconnectivity apparatus between BTS and the Main Switching Centre MSC .
Dated 1.3.1997, as amended by Notification No.
11/97 was amended by Notification No.
Respondent had cleared identical goods imported at New Delhi and claimed benefit of Notification No.
The Bill of Entry described the goods as radio equipment SRAL/7GHZ by the 8/2 MBPS under Tariff Heading 8525.20.
BHAN, J. The question that arises in the present appeal is whether Radio Terminals imported by the respondent assessee for short the Respondent should be companysidered as Base Transceivers Station BTS ancillary equipment in order to be given the benefit of exemption Notification No.
