https://www.taxtmi.com/caselaws?id=54036 Imported Radio Terminals were treated as ancillary equipment to BTS because they were functionally necessary for interconnectivity within the cellular network, linking BTS, BSC and MSC units and carrying digital speech and control information. On that functional basis, the equipment was classified as BTS ancillary equipment rather than as a mere component of the wider network, and the exemption under Notification No. 11/97-Cus was available. en-us Fri, 20 May 2005 00:00:00 +0530 Sat, 16 Oct 2010 15:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54036 Imported Radio Terminals were treated as ancillary equipment to BTS because they were functionally necessary for interconnectivity within the cellular network, linking BTS, BSC and MSC units and carrying digital speech and control information. On that functional basis, the equipment was classified as BTS ancillary equipment rather than as a mere component of the wider network, and the exemption under Notification No. 11/97-Cus was available. Case-Laws Customs Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54036