https://www.taxtmi.com/caselaws?id=52751 A fixed wireless terminal is not a cellular telephone merely because it operates on cellular technology; classification depends on the functional and commercial character of the goods. Model LST-250 did not function independently as a telephone and fell under the residual sub-heading 8525.20.19, so it was not entitled to exemption under Sl. No. 313 of Notification No. 21/2002-Cus. Model LSP-340 was likewise not classifiable under sub-heading 8525.20.17 and also fell under 8525.20.19, but it satisfied the specific description of a fixed wireless terminal in Sl. No. 427. Exemption could not be denied merely because the heading reference was not exact where the goods otherwise squarely matched the description. en-us Thu, 15 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52751 A fixed wireless terminal is not a cellular telephone merely because it operates on cellular technology; classification depends on the functional and commercial character of the goods. Model LST-250 did not function independently as a telephone and fell under the residual sub-heading 8525.20.19, so it was not entitled to exemption under Sl. No. 313 of Notification No. 21/2002-Cus. Model LSP-340 was likewise not classifiable under sub-heading 8525.20.17 and also fell under 8525.20.19, but it satisfied the specific description of a fixed wireless terminal in Sl. No. 427. Exemption could not be denied merely because the heading reference was not exact where the goods otherwise squarely matched the description. Case-Laws Customs Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52751