TaxTMI 
TaxTMI 
2004 (4) TMI 111
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....e. 2. Shri Anil P. Datar, learned Senior Advocate submitted that the Fixed Wireless Terminal imported by the Appellants working on Cellular Technology on CDMA platforms and, therefore, is classifiable under sub-heading 8525.2017 of the Customs Tariff which applies to "Cellular Telephone"; that the benefit of Serial No. 313 of Notification No. 21/2002-Cus. which provides partial exemption to Cellular Phones and Radio trunking terminals; has to be extended to the product imported by them; that the Deputy Commissioner has classified the imported goods under sub-heading 8525.20.19 (others) and disallowed the benefit of the Notification No. 21/2002 (Sl. No. 313) relying upon the Board's Circular No. 57/2003-Customs, dated 27-6-2003 according to....
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....n having telephone facility, the cellular phone technology has been offered as a land line by the Appellants. He also referred to the letters, dated 12-3-2001, 16-3-2003 and 29-5-2003 of the Department of Telecommunications wherein it is specifically mentioned that FWT Model LSF 340 "has the property of both trans receiver and features of a telephone and the item is capable of operating on cellular technology and, therefore, the same could be covered under Sl. No. 313 of Customs Notification No. 21/2002." The learned Senior Counsel mentioned that the opinion tendered by Department of Telecommunications which is the Model Department of Government of India in relation to telephone cannot be brushed aside without assigning technical reasons. H....
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....on and mobile; that the difference was only in size and the instrument; that both the impugned Models have been classified under sub-heading 8525.20.17 in Mumbai Customs House. 4. Alternatively, the learned Senior Advocate contended that the impugned goods may be allowed the benefit of serial No. 427 of Notification No. 21/2002-Cus.; that Serial No. 427 of the Notification provides concessional rate of duty in respect of "Routers, modems and fixed wireless terminals (FWT)"; that as the impugned goods are FWT, the benefit of the said serial No. cannot be denied on the ground that the goods are not classifiable under Heading 85.17 of the Tariff, which is mentioned in Serial No. 427. He relied upon the Board's Circular No. 9/96-Cus., dated 13....
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....within the same service area. Calls are handed off automatically from a channel in one cell to a different channel in an adjacent cell as the mobile unit moves across cell boundaries." She contended that thus cellular phones are those phones which have mobility and can be used anywhere; that geographical areas are divided into small cells where each cell is having communication set up to receive, amplify and transmit a signal received from another cell thus providing mobility; that the benefit of Serial No. 313 is available only to cellular phones and not for fixed wireless telephones; that Board's Circular is not introducing any new condition/ restriction in the Notification; the Circular is only clarifying the position. Regarding FWT Mod....
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....d the impugned goods being 'Fixed Wireless Terminal' as per catalogue itself, the same is not a cellular phone merely because it is based on cellular technology. We find substance and force in the submission of the learned Senior Departmental Representative. No technical literature or opinion has been brought on record that every phone based on cellular technology will be called "cellular phone" Even according to Newton's Telecom Dictionary, referred to by the learned Senior Advocate, Mobile Phone is "one term for cellular phone." According to Work Book Encyclopedia, "cellular telephone is a movable telephone unit. It allows people to communicate over a wide area by using a combination of radio, telephone and computer technology." This Ency....
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....was provided wherever land line connections could not be offered by M/s. Tata Teleservices Ltd. and the customer insists on having telephone facility with the tariff rates applicable to land line telephoning. Therefore, the cellular technology was offered as a land line by TTSL." We, therefore, agree with Revenue that the impugned goods is not classifiable as cellular telephone under sub-heading No. 8525.20.17 of the Tariff. It is appropriately classifiable under sub-heading 8525.20.19 of the Customs Tariff. In view of our findings, the decision relied upon by the learned Senior Counsel are not applicable to the facts of the present material as the Board's Circular is not imposing any new condition/restriction for availing the benefit of No....