2007 (8) TMI 139

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....B) dated 8-2-2005 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants imported "Thuraya Satellite Phone (dual mode satellite/GSM mobilephones) Hughes 7101HHT". The issue before us pertains to availment of the benefit of exemption Notification No. 21/2002-Cus. dated 1-3-2002 at Sl. No. 313. According to the appellant, the item is correctly classifiable under CTH 852520.....

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....nstrument has got mainly satellite circulatory and therefore, it can be appropriately classified as "Satellite Communication Equipment". The Commissioner (A) has upheld the classification made by the lower authority and also he has upheld the denial of the benefit of the exemption Notification. The appellants strongly challenge the findings of the lower authorities. 3. Smt. Rukmani Menon, learn....

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....t. In fact, the imported item is a mobile phone having dual mode. One mode is satellite and another mode is the GSM system. Therefore it is very clear that the imported item is also a cell phone. Inasmuch it is the cell phone, the exemption available to the cellular phone would definitely be applicable. We find that the classification of the item does not matter much because even if the classifica....