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Concessional duty eligibility denied for Network Interface Units as they constitute terminal equipment excluded from benefit. The NIU/FWT, as the customer premises end unit that interfaces user apparatus with the WLL central receiver, is functionally terminal equipment; because the customs notification granting concessional duty to WLL system equipment expressly excludes terminal equipment, the NIU/FWT does not qualify for the concessional rate.
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Concessional duty eligibility denied for Network Interface Units as they constitute terminal equipment excluded from benefit.
The NIU/FWT, as the customer premises end unit that interfaces user apparatus with the WLL central receiver, is functionally terminal equipment; because the customs notification granting concessional duty to WLL system equipment expressly excludes terminal equipment, the NIU/FWT does not qualify for the concessional rate.
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