https://www.taxtmi.com/circulars?id=2216 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. en-us Thu, 19 Apr 2007 00:00:00 +0530 Thu, 26 Feb 2009 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2216 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. Circulars Customs Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2216