https://www.taxtmi.com/caselaws?id=2642 Dual mode satellite/GSM mobile phones were held to fall within Notification No. 21/2002-Cus. because the decisive feature was their capability to function as GSM cellular phones. Their additional satellite communication capability did not exclude them from the exemption entry when they still answered the description of cellular telephones. On that construction, the customs exemption remained available and denial of the notification benefit was unsustainable. en-us Tue, 07 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2642 Dual mode satellite/GSM mobile phones were held to fall within Notification No. 21/2002-Cus. because the decisive feature was their capability to function as GSM cellular phones. Their additional satellite communication capability did not exclude them from the exemption entry when they still answered the description of cellular telephones. On that construction, the customs exemption remained available and denial of the notification benefit was unsustainable. Case-Laws Customs Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2642