Classification of fixed wireless terminals under tariff heading 8525.2019 confirmed; exemption under one serial denied, another retained.

Fixed wireless terminals were held classifiable under sub-heading 8525.2019 of the Customs Tariff Act because the Tribunal followed its earlier decision in the appellant's own case and found no new ground to depart from that view. The exemption under Serial No. 313 of Notification No. 21/2002-Cus. was denied because the relied-upon precedent concerning departmental certificates was inapplicable where the notification did not require any comparable certificate from the Department of Telecommunications. The goods were, however, held eligible for the benefit of Serial No. 427 of the notification as amended by Notification No. 26/2003-Cus.

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Issues: Whether fixed wireless terminals were classifiable under sub-heading 8525.2019 of the First Schedule to the Customs Tariff Act and whether they were entitled to exemption under Notification No. 21/2002-Cus. at Serial No. 313, while also retaining benefit under Serial No. 427 of the said notification as amended.

Analysis: The Tribunal followed its earlier decision in the appellant's own case, in which the impugned goods had already been classified under heading 8525.2019 after considering the material placed on record, including the departmental communications relied upon by the appellant. The contention based on the cited decision concerning departmental certificates was held inapplicable because the notification under consideration did not prescribe any comparable certificate from the Department of Telecommunications. No new ground was shown to depart from the earlier view.

Conclusion: The goods were held classifiable under sub-heading 8525.2019, and the exemption claimed under Serial No. 313 of Notification No. 21/2002-Cus. was denied. The goods, however, were held eligible for the benefit of Serial No. 427 of Notification No. 21/2002-Cus. as amended by Notification No. 26/2003-Cus.

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