https://www.taxtmi.com/caselaws?id=120487 Imported mini-link radio units used in cellular mobile networks were treated as BTS ancillary equipment because the product literature showed they provided backhaul connectivity between Base Transceiver Stations and Base Station Controllers and enabled call routing within the network. The technical evidence supported classification under Entry No. 5 of List 29 to Notification No. 20/99-Cus., and the earlier Spice Telecom ruling on radio terminals as ancillary BTS equipment reinforced that view. As the department did not dislodge the factual and technical basis accepted below, the concessional customs duty benefit was held admissible. en-us Thu, 30 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 12:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120487 Imported mini-link radio units used in cellular mobile networks were treated as BTS ancillary equipment because the product literature showed they provided backhaul connectivity between Base Transceiver Stations and Base Station Controllers and enabled call routing within the network. The technical evidence supported classification under Entry No. 5 of List 29 to Notification No. 20/99-Cus., and the earlier Spice Telecom ruling on radio terminals as ancillary BTS equipment reinforced that view. As the department did not dislodge the factual and technical basis accepted below, the concessional customs duty benefit was held admissible. Case-Laws Customs Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120487