https://www.taxtmi.com/circulars?id=1509 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. en-us Fri, 27 Jun 2003 00:00:00 +0530 Wed, 10 Jun 2009 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1509 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. Circulars Customs Fri, 27 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1509