https://www.taxtmi.com/caselaws?id=174123 Imported fixed wireless telephone equipment was treated as falling within the description of a cellular phone for Customs Tariff purposes, because earlier binding decisions on the same product and tariff entry had already adopted that classification. The corresponding customs notification benefit was therefore available, and the Department's attempt to deny relief by recharacterising the item under a different tariff description was rejected. A later Supreme Court ruling was noted as having upheld the same view and observed that the Board circular relied on by the Department did not change the position. The assessee accordingly obtained the claimed classification and duty benefit. en-us Wed, 17 May 2006 00:00:00 +0530 Wed, 30 Sep 2015 15:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174123 Imported fixed wireless telephone equipment was treated as falling within the description of a cellular phone for Customs Tariff purposes, because earlier binding decisions on the same product and tariff entry had already adopted that classification. The corresponding customs notification benefit was therefore available, and the Department's attempt to deny relief by recharacterising the item under a different tariff description was rejected. A later Supreme Court ruling was noted as having upheld the same view and observed that the Board circular relied on by the Department did not change the position. The assessee accordingly obtained the claimed classification and duty benefit. Case-Laws Customs Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174123