2006 (5) TMI 482

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....r, SDR : for the Respondent JUDGMENT: Dr. S.L. Peeran : The stay and appeal are taken up together for disposal as per law, as the issue is covered in assessee's favour. The appellant is a PSU. They have obtained clearance certificate from the Committee of Secretaries. They have imported two items and filed 20 bills of entry. The first item description is "Model LSP 340 E Fixed Wireless....

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....ng 85.17. The Department did not agree with the assessee's declaration and took a view that the item is not a "cellular phone" and held it to be other than "cellular phone" and denied the benefit of the notification and demands were confirmed. The Department finalized the classification under Heading 8525.20.19 of Customs Tariff Heading under "Other" as Fixed Wire....

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....H and the concerned notifications. After detailed consideration, the Tribunal accepted the importers contention that the item is covered under the Heading "cellular phone" and in terms of the declaration filed by the assessee i.e. under CTH 8525 20 17 along with the benefit of the Notification. He submits that this judgment has been confirmed by the Apex Court as reported in 2006 (72) RL....

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.... case of Bhagyanagar (supra) decided this very issue and upheld the assessee's contention for classifying the item as "cellular phone" under the same heading and also to grant the benefit of the Notification. The Apex Court has also considered the issue in the case of Tata Teleservices (supra) and has noted that the Board's Circular No. 57/2003 dated June 2003 [reported in 2003 (....