Customs Tariff Classification: Antennas for base stations treated as parts, leading to successful reclassification for the importer.

Antennas imported for mobile base stations are classifiable as parts of a base station under CTI 8517 70 90; the Tribunal applied an earlier division bench precedent holding that such antennas fall within the sub heading for parts, and followed that precedent despite a pending appeal to the Supreme Court. Orders reclassifying the goods under headings for machines/equipment for reception, conversion and transmission of data (CTI 8517 60/62 90) were set aside and the appeals were allowed in favour of the importer.

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Issues: Whether antennas imported for base stations are classifiable as parts of a base station under CTI 8517 70 90 or as machines/equipment for reception, conversion and transmission of data under CTI 8517 62 90/8517 60 90.

Analysis: The Tribunal applied the reasoning of an earlier division bench decision of the Tribunal which examined the scope and applicability of the competing tariff entries to antennas for base stations and concluded that such antennas fall within the sub-heading for parts. The earlier decision was followed by another Bench and the departmental representative did not dispute the applicability of that Tribunal precedent; it was noted that an appeal from that earlier decision is pending before the Supreme Court.

Conclusion: The classification of the antennas as parts under CTI 8517 70 90 is correct and the impugned orders classifying the goods under CTI 8517 60/62 90 are set aside; the appeals are allowed in favour of the importer.

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