Eligibility for benefit of Exemption Notification No. 21/2002- Cus (Sl. No. 313 and 417) on the import of Fixed Wireless Telephone-reg

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Eligibility for benefit of Exemption Notification No. 21/2002- Cus (Sl. No. 313 and 417) on the import of Fixed Wireless Telephone-reg

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....NMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (TARIFF UNIT) Subject: Eligibility for benefit of Exemption Notification No. 21/2002- Cus (Sl. No. 313 and 417) on the import of Fixed Wireless Telephone-reg. I am directed to invite your attention to Board's Circular No. 57/2003 - Cus dated 27-06-2003 regarding eligibility of Fixed Wireless Telephones & Fixed Wireless Terminals working....

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....h Courts before the Hon'ble Supreme Court. 3. The Hon'ble Supreme Court has since decided the issue. The Apex Court vide order dated 13-12-2005 observed that "…since there is no dispute that the technology used in the Fixed Wireless Telephone LSP 340 and the hand held mobile phone is the same, there is no warrant to limit either the tariff entry or the exemption notification to hand held cellul....

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Eligibility for benefit of Exemption Notification No. 21/2002- Cus (Sl. No. 313 and 417) on the import of Fixed Wireless Telephone-reg