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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Cellular phone definition excludes fixed wireless telephones and terminals that merely use cellular technology, affecting exemption eligibility.</h1> The term cellular phones in the customs notification must be interpreted in common trade parlance and HSN usage to mean hand-held mobile phones; stationary fixed wireless telephones and fixed wireless terminals that merely use cellular technology are excluded from that notification entry. A later amendment separately covers Fixed Wireless Terminals under a different entry, and misrepresentation of fixed wireless telephones as fixed wireless terminals to obtain exemption is cautioned against.

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