TaxTMI 
TaxTMI 
2016 (4) TMI 439
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....in the following manner: (i) The Device is fitted in the vehicle (ii) A GSM SIM card from mobile service provider (iii) The device communicates with a remote server / computer via GSM/GPRS signal. (iv) The data received by server / computer is processed. (v) The position of vehicles can be known to anybody having internet connections and login and password to access the account of server. (vi) The device is complete in itself which is fitted in vehicle. Rest of the display units is only server and personal computer. The importer informed that the above device is fitted in a vehicle. The device is fully self contained and does not need any other modules or component except a GSM SIM Card. The device communicates with remote server via....
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.... other hands consists of a receiver and a transmitter, thereby ensuring that signals about position can not only be received but data can also be transmitted from the receiver. A random check of two companies namely Motorola and Intuicom showed that they had a product called a GPS transreceiver which consisted of a GPS receiver, and a radio modem. These devices enabled a two way communication unlike mere GPS receivers. A GPS receiver can enable a user to know his position but this cannot be communicated to another person But a transreceiver, by virtue of the radio modem present in it can enable a person to not only know his position but also communicate it to another person who also would be able to communicate his position, In the present ....
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....n noted earlier that there are three basic types of GPS, namely receivers, differential GPS and transreceivers. The notes indicate that import of GPS receivers and differential GPS is free. It follows that the odd one out, namely GPS transreceivers are not free. The fact that a distinction has been made should not be lost track of. By making a distinction between the different types of GPS, the clear intention is that all GPS cannot be freely imported. Hence GPS receivers which also incorporate a transmitter (i.e. a transreceiver) cannot be freely imported and require an import license from the DGFT 6. Even the ld. Commissioner of Customs (Appeals) has upheld that the GPS Transreceivers is a separate and distinct item, different from GPS r....