https://www.taxtmi.com/caselaws?id=852 The Court upheld the Tribunal's decision, considering Radio Terminals as Base Transceivers Station (BTS) ancillary equipment eligible for exemption under relevant notifications. The Court emphasized the technical role of Radio Terminals in cellular network systems, highlighting their specific design for GSM networks and interconnectivity function between BTS and BSC. This decision clarified the distinction between independent equipment and ancillary equipment for customs duty purposes, ensuring proper application of regulations. en-us Thu, 19 Oct 2006 00:00:00 +0530 Fri, 27 Nov 2015 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=852 The Court upheld the Tribunal's decision, considering Radio Terminals as Base Transceivers Station (BTS) ancillary equipment eligible for exemption under relevant notifications. The Court emphasized the technical role of Radio Terminals in cellular network systems, highlighting their specific design for GSM networks and interconnectivity function between BTS and BSC. This decision clarified the distinction between independent equipment and ancillary equipment for customs duty purposes, ensuring proper application of regulations. Case-Laws Customs Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=852