Eligibility of Fixed Wireless Telephones & Fixed Wireless Terminals working on cellular technology under notification No. 21/2002-Cus. Sl. 313 dated 1.3.2002

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....ireless Telephones & Fixed Wireless Terminals working on cellular technology under notification No. 21/2002-Cus. Sl. 313 dated 1.3.2002. I am directed to refer to the subject mentioned above and to say that a doubt has been raised whether Fixed Wireless Telephones & Fixed Wireless Terminals which are meant to provide basic telephone services without line telephony, are eligible for benefit of not....

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....ixed Wireless Telephones & Fixed Wireless Terminals under notification No. 21/2002-Cus., Sl. 313, dated 1.3.2003, has been examined. The notification 21/2002-Cus., Sl. 313 covers `cellular phones and radio trunking terminals' falling under sub-heading 8525.20. The notification entry does not define the term cellular phone. 3. It is a settled law that where a taxing statute does not define a term....

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.... & Fixed Wireless Terminals is a recent development. The term "cellular phone" traditionally and commercially refers to hand held mobile phones only. 5. Further, notification No. 21/2002-Cus., has been amended vide notification No. 26/2003-Cus., dated 1.3.2003 to include Fixed Wireless Terminals also under Sl. 427 of the notification. (It may be ensured that fixed wireless telephones are not misr....