TaxTMI 
TaxTMI 
2015 (10) TMI 1287
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....RDER The respondent/assessee herein which is engaged in the business of telecommunication system, imported what is known as 'Base Transreceiver Station (BTS) and Microwave Communication Equipments. In the present appeal, however, we are concerned with BTS equipments imported. The assessee filed Bill of Entry disclosing the price of BTS and at the same time claimed benefit of Notification No. 21/2002 dated 1.8.2002 (Serial No. 239) and paid concessional rate of duty i.e. @ of 5%, as such. However, the appellant/Revenue thereafter found that along with the said BTS the assessee had also imported Antenna as well as installation cable. The Adjudicating Authority was of the opinion that insofar as Antenna and installation cable are concer....
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....o. 21/2002 and tried to demonstrate that as far as installation cable and Antenna are concerned they had to be assessed separately. We would like to reproduce the relevant portion of Notification No. 21 of 2002 which reads as under: 239 84,85 or 90 Goods specified in List 22 required for basic telephone service, cellular mobile telephone service, internet service or closed user's group 64 KBPS domestic data network via INSAT satellite system service. 5% 16% 47 242 84,85 or Any other Chapter Parts of goods specified in List 25, for the manufacture of goods falling under heading 85.41 or 85.42 5% 16% 5 317 8529.10 Aerials or antennae of a kind used with apparatus for radio-telephony and radio-t....
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....F, UHF and microwave communication equipment of the following description:- (a) Base Transreceivers stations(BTS) (b) Satellite communication equipment; the following customer premises equipment, namely:-(i) Radio with LNA, up converters and down converters(ii) Satellite modems (c) BTS ancillary equipment of the following description, - (I) Cellular repeaters (ii) Amplifiers (iii) Wave Guides (4) Network management stations (5) Computers for billing and customer services (6) Short message service hardware (7) Automatic call distribution system (8) Transcoders (9) Test equipment. " It was argued by Mr. Adhyaru that in List 22, the items which are mentioned do not include installation cable or other installation features. It was further su....
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....pondent in support thereof, we are of the opinion that the approach adopted by the Tribunal, while holding that the Antenna and installation materials are part and parcel of the BTS, is perfectly justified. In the first instance, it is to be kept in mind that the BTS equipments which were imported by the assessee were along with the Antenna and installation materials. This is so noted and accepted by the Adjudicating Authority as well, inasmuch as the Order-in-Original itself records that the invoice was for the entire value of the consignments which included the value for Antenna and installation materials. It is specifically recorded therein that there is no separate value of Antenna and material indicated in the invoice, for the purpo....