Eligibility of Fixed Wireless Telephones & Fixed Wireless Terminals working on cellular technology under notification No. 21/2002-Cus. Sl. 313 dated 1.3.2002
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Cellular phone definition excludes fixed wireless telephones and terminals that merely use cellular technology, affecting exemption eligibility. 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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Provisions expressly mentioned in the judgment/order text.
Cellular phone definition excludes fixed wireless telephones and terminals that merely use cellular technology, affecting exemption eligibility.
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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