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of <h1>NIU/FWT in WLL Systems Classified as Terminal Equipment, Excluded from Concessional Customs Duty Benefits Under Notification 23/98</h1> The Network Interface Unit (NIU), also known as the Fixed Wireless Terminal (FWT), used in Wireless Local Loop (WLL) systems for basic telecom service projects, is classified as terminal equipment. Under Notification No. 23/98-Customs, terminal equipment is explicitly excluded from concessional duty benefits. Despite representations from the telecom department asserting the NIU as part of the WLL system, the Customs Board, after consultation, clarified that the NIU/FWT is terminal equipment connected at the subscriber's premises and thus does not qualify for the concessional basic customs duty rate of 20% and nil additional duty granted to other WLL system components. Consequently, imports of NIU/FWT are ineligible for concessional customs duty under Sl. No. 171 of the said notification.
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