https://www.taxtmi.com/caselaws?id=336743 CDMA WLL phones manufactured under Chapter heading 8525 2019 were held eligible for exemption under Notification No. 6/2003-CE because they functioned on cellular technology and were not excluded merely for differences in range or size. The earlier view that fixed wireless telephones and hand-held mobile phones used the same technology was followed, and the Board circular was relied on to support that position. The denial of exemption on the ground that the goods were not cellular phones was therefore not sustainable, and the benefit of the notification was extended. en-us Fri, 27 May 2016 00:00:00 +0530 Thu, 06 Apr 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336743 CDMA WLL phones manufactured under Chapter heading 8525 2019 were held eligible for exemption under Notification No. 6/2003-CE because they functioned on cellular technology and were not excluded merely for differences in range or size. The earlier view that fixed wireless telephones and hand-held mobile phones used the same technology was followed, and the Board circular was relied on to support that position. The denial of exemption on the ground that the goods were not cellular phones was therefore not sustainable, and the benefit of the notification was extended. Case-Laws Central Excise Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336743