https://www.taxtmi.com/caselaws?id=53535 A fixed wireless telephone working on cellular technology was treated as falling within the notified description of a cellular phone because the exemption entry did not define the term or impose any size-based restriction, and a circular could not add a condition absent from the notification. The separately imported software was regarded as an accessory enhancing performance rather than an essential part of the telephone, so its value could not be loaded into the assessable value of the main goods. On that basis, the confiscation and penalty consequences linked to the valuation dispute were not sustained, and the impugned order was set aside. en-us Tue, 24 Aug 2004 00:00:00 +0530 Wed, 13 Oct 2010 17:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53535 A fixed wireless telephone working on cellular technology was treated as falling within the notified description of a cellular phone because the exemption entry did not define the term or impose any size-based restriction, and a circular could not add a condition absent from the notification. The separately imported software was regarded as an accessory enhancing performance rather than an essential part of the telephone, so its value could not be loaded into the assessable value of the main goods. On that basis, the confiscation and penalty consequences linked to the valuation dispute were not sustained, and the impugned order was set aside. Case-Laws Customs Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53535