TaxTMI 
TaxTMI 
2022 (2) TMI 967
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....sion station for mobile connection network has been held as parts for base station under custom tariff item 85177090 of Custom Tariff Act 1975. Therefore, the issue is no longer under dispute and decided in favour of the appellant. 3. Shri R. Rajaram, learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates finding in the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the limited issue to be considered by us in this appeal is that whether the antenna imported by the appellant is a parts of base station and classifiable under 85177090 or as a complete machine for reception, transmission or conversion of data under CTH85176290. We find that the very same issue in the appellant's own case has been decided by this tribunal's Mumbai Bench as cited above wherein the tribunal has passed the following order: 34. It is contended that Ld. Commissioner (appeals) has failed to observe the principles of natural justice, in as much of as, the Department was not provided with adequate opportunities to present their case. Countering the said plea, the Responde....
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....ment of the disputed amount before or after assessment of the respective bill of entry either under protest or otherwise will not make the assessment provisional/incomplete and not an appealable Order. On the contrary, in view of the principle of law laid down by the Hon'ble Bombay High Court in Karan Associate's case (supra), an assessed Bill of Entry is an appealable order. 37. Now, coming to the merits of the case, it is not in dispute that the imported Antenna was meant to be used with the base station for mobile telecommunication network. It is also not in dispute that the antenna for base station, imported by the Respondent earlier, that is prior to May 2017 had been subjected to classification as "parts" under Heading 85177090, and such assessment was never challenged by the Revenue. 38. The dispute now centres around the issue, whether the antenna for base station would be considered as a 'machine' and accordingly classifiable under CSH 85176290 as claimed by the Revenue or as "parts" classifiable under CSH 85177090, claimed by the Respondent. 39. Therefore, to understand the scope of the competing entry 85176290 & 85177090 and its applicability t....
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....0 --- Attachments for telephones. u Free - 8517 80 20 --- Subscriber end equipment u Free - 8517 80 30 --- Set top boxes for gaining access to the Internet u Free - 8517 80 90 --- Other u Free - 8517 90 - Parts: u Free - 8517 90 10 --- Populated, loaded or stuffed printed circuit boards kg Free - 8517 90 90 --- Other kg Free - 8525 Transmission apparatus for radio-telephony, radiotelegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras 8525 10 - Transmission apparatus: u 12.5% - 8525 10 10 --- Radio broadcast transmitter u 12.5% - 8525 10 20 --- TV broadcast transmitter u 12.5% - 8525 10 30 --- Broadcast equipment sub-system u 12.5% - 8525 10 40 --- Communication jamming equipment u 12.5% - 8525 10 50 --- Wireless microphone ....
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....% - 8527 31 00 -- Combined with sound recording or reproducing apparatus u 12.5% - 8527 32 00 -- Not combined with sound recording or reproducing apparatus but combined with a clock u 12.5% - 8527 39 00 -- Other u 12.5% - 8527 90 - Other apparatus: u 12.5% - --- Radio communication receivers u 12.5% - 8527 90 11 ---- Radio pagers u 12.5% - 8527 90 12 ---- Demodulators u 12.5% - 8527 90 19 ---- Other u 12.5% - 8527 90 90 --- Other u 12.5% - 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 8529 10 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith: Kg 12.5% - --- Dish antenna: Kg 12.5% - 8529 10 11 ---- For communication jamming equipment Kg 12.5% - 8529 10 12 ---- For amateur radio communication equipment Kg 12.5% - 8529 10 19 ---- Other Kg 12.5% - --- Other aerial....
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....pment u Free - 8517 62 20 --- Voice frequency telegraphy u Free - 8517 62 30 --- Modems (modulators-demodulators) u Free - 8517 62 40 --- High bit rate digital subscriber line system (HDSL) u Free - 8517 62 50 --- Digital loop carrier system (DLC) u Free - 8517 62 60 --- Synchronous digital hierarchy system (SDH) u Free - 8517 62 70 --- Multiplexers, statistical multiplexers u Free - 8517 62 90 --- Other u Free - 8517 69 --- Other: u Free - 8517 69 10 --- ISDN System u Free - 8517 69 20 --- ISDN terminal adapter u Free - 8517 69 30 --- Routers u Free - 8517 69 40 --- X 25 Pads u Free - 8517 69 50 --- Subscriber end equipment u Free - 8517 69 60 --- Set top boxes for gaining access to internet u Free - 8517 69 70 --- Attachments for telephones u Free - 8517 69 90 --- Other u Free - 8517 70 - Parts: u Free - 8517 70 10 -- Populated, loaded or stuffed printed circuit....
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....base station, where the information is picked up by the receiving antenna and passed on to the receiver via transmission line. The signal is de-modulated and the original message is then recovered at the receiver. Thus, the wireless communication gets established. It is the contention of the department that since the antenna can generate electro-magnetic wave from current and voltages and which can convert electromagnetic wave to current and voltages with these waves impinge on it, therefore, it can be considered as a machine, which independently receives and transmits electro-magnetic waves. 43. The Respondent's contention, on the other hand, is that the antenna is a passive element. It cannot function on its own unless connected to the base station, Therefore, the same does not fall within the scope and meaning of 'machine' prescribed at Note 5 under Section XVI. 44. In support of their contention that the Antenna imported for base station is a passive element, the Respondent placed on record the opinion of Vinod Gandhi & Associates, Government registered Chartered Engineer. Also, they have placed a letter dt.12.11.2018 issued by the manufacturer of Antenna i.e.....
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....n or regeneration of voice, images or other data signals and switching/routing of signals. Therefore, the Antenna stand alone cannot be considered as a 'machine', attracting classification under Heading 8517.62. Consequently, the observation of the Department in the circular dt.15.01.2018 that the Antenna itself is a complete device and has capability of functioning on its own of conversion of electrical signals into electro-magnetic waves and vice versa in a wireless communication system cannot be applied to the present goods as it would be complete only when connected to a base station. In the event if the Antenna so designed, instead of working as a passive element, besides the above function, it also performs some more functions as in the case of other entries under the same category, its classification under sub heading 851762 may be attracted, considering the same as an independent of 'machine'. 46. The Revenue's contention to classify the 'Antenna' for base station under sub heading 851762 rests on the ground that as per note 2(a) of section XVI, parts which in themselves constitute an article covered by a heading of this section, in all cases are to be classified i....
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.... is mentioned that parts which are equally suitable for use principally with the goods of heading 85.17 and headings of 8517 and 8525 to 8528 are to be classified as headings of 8517. Therefore, Antennas since parts of BTS, as held by Hon'ble Supreme Court in Hutchison Essar South Ltd.'s case (supra), therefore, be classified as "parts" under 8517.7090. 48. To resolve the issue about classification of Antenna for base station between the competing entries of 851762 and 851770 arose before the member countries, the HS Committee in 62nd session, after deliberation, recorded as follows:- No Product description Classification HS codes considered Classification rationale 22 Antenna for Base Station It is a directional dual-polarized plate antenna with a width of 0.3 m and a length of 1.4 m. The antenna works at 1.7-2.7 GHz frequency band and is part of a base station which plays a role as a core facility for mobile communication. Used in a mobile communication system, the base station antenna receives and transmits electromagnetic waves in the base station system. Its main features are as follows:- * Directivity: horizontal beam wid....
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....ONHYEON-DONG,NAMDONG-GU, INCHEON KWANGYUK-SHI,KOREA INVOICE ADDRESS Reliance Jio Infocomm Limited. Reliance Corporate Pork. 8B 1st Floor 8. TTC Industrial Area. Thane Belapur Road, Shareoli, Navi Mumbai-400701. MAHARASHTRA, INDIA, DELIVERY & NOTIFY ADDRESS Reliance Jio Infocomm Limited. C/o Reliance Industries Ltd, D-1 Kurkumbh MIDC Industrial Area. Pune Solapur Highway, Kurkuman, Taluka Daund Dist. Pune 413802 Maharashtra Contact Person: Mr. Ramesh Krishnan Tel +812244775414/+917738210296 Port of Loading HANOI, VIỆT NAM Final Destination MUMBAI, INDIA INVOICE No.8 Date of invoice VIBS AR17004-3 Terms of payment 150 Days After Delivery Terms of delivery May 26, 2017 EXIN Ha Nam, Vietnam Remarks SCN# 34547835 COUNTRY OF ORIGIN: VIETNAM Carner DHL ITEM NO PIN 1 XXDWH-17-651-NT Sailing on or abou: By AR DESCRIPTION PO Q'ty Uni-Price Amount ANTENNA MULTIBANO MG1/83022006 2001950026 2,048 $508.00 US$10,42,432.00 2 413 2.0 M AISC CABLE M01/93029006 2.046 1.00 1888407206 2001818083 - TOTAL S Bank Name: Ban....