2005 (5) TMI 104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns an entry in List 9(B) for BTS (Base Trans-receiver Station) and another entry for BTS ancillary equipment. The appellant argued that the Radio Terminal links the BTS with the main switching center, which in turn transfers the signals to other mobiles. It was emphasized that without these Radio Terminals the networking is not completed and switching from one mobile to another mobile is not possible. The original authority was not inclined to give the benefit of exemption notification and rejected the refund claim. In fact, on similar items the Delhi Customs House has granted the benefit of exemption notification. Aggrieved over the order of the original authority, the appellants approached the Commissioner (Appeals). The Commissioner (App....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GSM communications vide spectrum licence issued by the Wireless Processing Cell, a division of Ministry of Communications. The above frequency levels are being distinguished and divided into specific spot frequencies for usage among cellular service providers. This is to ensure that the transmission of other service providers does not interfere with each other. In order to operate between the allocated frequencies it should be ensured that all the microwave equipments are configured within the specified frequency levels. The microwave equipments cannot be imported freely and are allowed only on appropriate licence from Wireless Process Cell, Ministry of Communications. 7. The microwave equipments serve as interconnectivity either between B....