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    <title>2016 (5) TMI 989 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that CDMA Fixed Wireless Terminals (FWTs) are equivalent to cellular phones and mobile handsets as per the Supreme Court judgment. Therefore, the exemption under Customs Notification No. 21/2005-Cus. applies to the parts and accessories of FWTs. The Revenue&#039;s appeal was dismissed, affirming the Commissioner (Appeals) order.</description>
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      <description>The Tribunal held that CDMA Fixed Wireless Terminals (FWTs) are equivalent to cellular phones and mobile handsets as per the Supreme Court judgment. Therefore, the exemption under Customs Notification No. 21/2005-Cus. applies to the parts and accessories of FWTs. The Revenue&#039;s appeal was dismissed, affirming the Commissioner (Appeals) order.</description>
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