2006 (7) TMI 76

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..... - The appellants are engaged in providing Cellular Mobile Telecom Services in Mumbai, Navi Mumbai and Kalyan Telephone district. They have manufactured transmission apparatus which is used by them as Base Transceiver Station (BTS)/relay station for voice and data transmission between the Mobile Switching Centre and Mobile Phones within a specified area. These were considered to be dutiable falli....

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....B/2005 C-III dated 8-6-2005/9-9-2005 [2006 (198) E.L.T. 226 (Tribunal)] in their own case on an identical issue held that the activity of erection of BTS, and other equipment at site and connection of the same by cable would not amount to manufacture which squarely applies to the present goods and this decision was cited before Commissioner but he has not connected upon the order at all. It was su....