2021 (9) TMI 1052

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....i, Adv. Mr. Shyam Gopal, Adv. Ms. Chinmayee Chandra, Adv. Mr. Siddhant Kohli, Adv. Mr. B. Krishna Prasad, AOR For the Respondent : Mr. Huzefa A.Ahmadi, Sr. Adv. Ms. Shahrukh Alan, Adv. Ms. Iram Majid, Adv. Mr. Rajesh Kumar, AOR Mr. Rahul Krishna, Adv. ORDER 1. The present batch of appeals arise from the judgment and order dated 23.10.2007 passed by the Customs, Excise & Service Tax Appellate ....

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....ed 1.3.2002 as per serial no. 320 of the Table thereto and Notification No. 21/2005-Cus dated 1.3.2005. The learned Tribunal has set aside two orders in original both dated 23.03.2007 passed by the adjudicating authority, by which the benefit of the aforesaid notifications was denied to the respondents. 4. Shri Huzefa Ahmadi, learned Senior Advocate appearing on behalf of the respondents has subm....

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....-WLL telephones manufactured by M/s Teracom Private Limited are cellular phones and hence eligible to the benefit of the exemption in terms of serial no. 264 of the table to the Notification No.6/2002-CE dated 1.3.2002, Notification No. 21/2002-Cus dated 1.3.2002 as per serial no. 320 of the Table thereto and Notification No. 21/2005-Cus dated 1.3.2005 or not. It is submitted that on the same anal....