https://www.taxtmi.com/caselaws?id=412707 CDMA-WLL telephones manufactured by the assessee were treated as cellular phones for the purpose of exemption under Notification No. 6/2002-CE, Notification No. 21/2002-Cus and Notification No. 21/2005-Cus. Relying on the earlier binding decision on similar telephones, the SC found no error in the Tribunal's view that these instruments fell within the cellular phone category for the exemption notifications. The issue was answered in favour of the assessee, who was held entitled to the claimed exemption. en-us Tue, 21 Sep 2021 00:00:00 +0530 Thu, 06 Jan 2022 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412707 CDMA-WLL telephones manufactured by the assessee were treated as cellular phones for the purpose of exemption under Notification No. 6/2002-CE, Notification No. 21/2002-Cus and Notification No. 21/2005-Cus. Relying on the earlier binding decision on similar telephones, the SC found no error in the Tribunal's view that these instruments fell within the cellular phone category for the exemption notifications. The issue was answered in favour of the assessee, who was held entitled to the claimed exemption. Case-Laws Customs Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412707