https://www.taxtmi.com/highlights?id=97045 The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed. en-us Fri, 20 Feb 2026 12:36:17 +0530 Fri, 20 Feb 2026 12:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97045 The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed. Highlights Customs Fri, 20 Feb 2026 12:36:17 +0530 https://www.taxtmi.com/highlights?id=97045