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        Clarification in respect of classification of higher technology featured mobile / cellular handset or telephones – regarding

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        Classification of mobile phones as telephony devices confirms smartphones categorised under telephones when principal function is wireless transmission. Devices that operate as wireless transmission and reception apparatus with transceivers, antenna, microphone, speaker, battery, radio-frequency and baseband chips, SIM/unique identity and radio-frequency transmission software are to be classed as telephones for cellular or other wireless networks when their primary purpose is telephony; ancillary PDA, camera, GPS or data-processing features do not alter that classification, whereas devices operating exclusively as satellite navigation receivers or machines whose principal function is ADP are classed under radio navigational or ADP headings respectively.
                      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.

                            Classification of mobile phones as telephony devices confirms smartphones categorised under telephones when principal function is wireless transmission.

                            Devices that operate as wireless transmission and reception apparatus with transceivers, antenna, microphone, speaker, battery, radio-frequency and baseband chips, SIM/unique identity and radio-frequency transmission software are to be classed as telephones for cellular or other wireless networks when their primary purpose is telephony; ancillary PDA, camera, GPS or data-processing features do not alter that classification, whereas devices operating exclusively as satellite navigation receivers or machines whose principal function is ADP are classed under radio navigational or ADP headings respectively.





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                            ActsIncome Tax
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