2007 (4) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the applications for waiver of pre-deposit of Central Excise duty of Rs. 35,64,09,295/- plus education cess of Rs. 44,77,302/- aggregating to Rs. 36,08,86,597/- together with interest in terms of Section 11AB and penalty of equal amount under Section 11AC of the Central Excise Act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng that during the period from December 2003 to September 2005, two models of CDMA (code division multiple access) WLL (wireless in local loop) telephones, namely, "WLL CDMA 2000 IX Integrated Fixed Wireless Terminals Model T1 ETS 2288" and "WLL CDMA 2000 IX Hand Held Terminals Model TERA DX 22B" were not eligible to exemption from payment of duty in terms of serial No. 264 of the table to Notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from payment of duty of customs in terms of serial No. 320 of Notification 21/2002-Cus., dated 1-3-2002, Notification 21/2005-Cus., dated 1-3-2005 and Notification 39/2005 dated 2-5-2005, as the assessees failed to discharge the burden of proving that the two models of telephones were cellular phones. 2. We find that the Commissioner has inter alia relied upon advertisements by BSNL (custom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is a cellular phone or not. On the other hand the applicants had placed before the Commissioner certificate dated 16-10-2006 of the Department of Telecommunications, certificate dated 18-8-2006 of BSNL, letter dated 5-12-2006 written by the Telecom Regulatory Authority of India, certificates of Qualcomm and IIT, Mumbai opinion that the CDMA WLL phones in question are cellular phones as they work ....