https://www.taxtmi.com/caselaws?id=54528 Antennae, cables and installation materials imported with BTS and microwave communication equipment were held to fall within the exemption for goods covered by List 22 for cellular mobile telephone service, because they were essential and integral components needed to operate the system and transmit signals. The declared transaction value also could not be rejected, as no permissible ground under Rule 4(2) of the Customs Valuation Rules was established; reliance on another importer's invoice was insufficient by itself. The appeals succeeded and consequential relief followed on both notification benefit and valuation. en-us Wed, 06 Jul 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54528 Antennae, cables and installation materials imported with BTS and microwave communication equipment were held to fall within the exemption for goods covered by List 22 for cellular mobile telephone service, because they were essential and integral components needed to operate the system and transmit signals. The declared transaction value also could not be rejected, as no permissible ground under Rule 4(2) of the Customs Valuation Rules was established; reliance on another importer's invoice was insufficient by itself. The appeals succeeded and consequential relief followed on both notification benefit and valuation. Case-Laws Customs Wed, 06 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54528