CDMA-WLL telephones treated as cellular phones for exemption under the relevant customs and excise notifications.

CDMA-WLL telephones manufactured by the assessee were treated as cellular phones for the purpose of exemption under Notification No. 6/2002-CE, Notification No. 21/2002-Cus and Notification No. 21/2005-Cus. Relying on the earlier binding decision on similar telephones, the SC found no error in the Tribunal's view that these instruments fell within the cellular phone category for the exemption notifications. The issue was answered in favour of the assessee, who was held entitled to the claimed exemption.

---

---

Issues: Whether CDMA-WLL telephones manufactured by the assessee were to be treated as cellular phones and therefore eligible for exemption under Notification No. 6/2002-CE dated 1.3.2002, Notification No. 21/2002-Cus dated 1.3.2002 and Notification No. 21/2005-Cus dated 1.3.2005.

Analysis: The dispute was covered by the earlier decision on the entitlement of similar telephones to the benefit of the exemption notification. Applying that binding position, the Court found no error in the Tribunal's conclusion that CDMA-WLL telephones fell within the category of cellular phones for purposes of the exemption notifications.

Conclusion: The issue was answered in favour of the assessee. The assessee was held entitled to the exemption under the notifications in question.

---