TaxTMI 
TaxTMI 
2006 (11) TMI 467
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....Sl. No. 175 in the Table annexed thereto]. The goods were provisionally assessed in terms of the Notification and accordingly they were cleared on payment of duty by the assessee. Subsequently, the Customs authorities proposed to finalize the assessments without extending the benefit of the Notification to the goods. The assessee contested this proposal, through counsel, before the adjudicating authority. The Deputy Commissioner rejected the assessee's contentions and held that the benefit of concessional rates of duty was not admissible to the imported equipments in terms of Entry No. 2 or Entry No. 5 of List No. 29 appended to Sl. No. 175 of the Table annexed to Notification No. 20/99-Cus. ibid. Accordingly, he ordered for finalization of....
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....ified in List 29 appended to Sl. No. 175 of the Table annexed to the Notification. It appears, the importer initially claimed under Entry No. 2 and Entry No. 5 of this List. The original authority rejected both these claims. The first appellate authority upheld the decision of the lower authority in relation to Entry No. 2. The assessee has not appealed against this decision of the appellate authority. The appellate authority granted the benefit of Entry No. 5 of List 29 to the assessee and the department is in appeal against the same. Thus the only dispute arising in this case is whether the equipments imported by the respondents can be considered to be 'BTS ancillary equipment' specified at Entry No. 5 of List 29 ibid. 4. After a pe....
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....nections carrying nx2 Mbps traffic, and is designed primarily to meet increased demands for more efficient transmission systems in mobile telephone networks. Figure 1-2. Example of a cellular mobile telephone network, where MINI-LINK products connect radio base stations to switching centres Figure 1-3. Example of a public network using AXE systems, where remote subscriber access units are connected to the network with MINI-LINK products The appellant has not contested the authenticity of the above literature and therefore we accept the same and sustain the findings of the appellate Commissioner. 5. In the case of Spice Telecom (supra), radio terminals imported by the party were held to be ancillary equipments for BTS and acco....