https://www.taxtmi.com/caselaws?id=2947 The Tribunal determined that CDMA WLL telephones qualify as cellular phones under exemption notifications, entitling them to benefits. The classification under the Central Excise and Customs Tariff was clarified, with phones post-March 2005 falling under tariff item 852520.17. The extended period of limitation issue was not addressed as the appeals were allowed on their merits. The Tribunal set aside the impugned orders, allowing the appeals. en-us Tue, 23 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2947 The Tribunal determined that CDMA WLL telephones qualify as cellular phones under exemption notifications, entitling them to benefits. The classification under the Central Excise and Customs Tariff was clarified, with phones post-March 2005 falling under tariff item 852520.17. The extended period of limitation issue was not addressed as the appeals were allowed on their merits. The Tribunal set aside the impugned orders, allowing the appeals. Case-Laws Customs Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2947