TaxTMI 
TaxTMI 
2005 (7) TMI 237
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....nbsp; 3. C/l25/03 102/2003 64/2002(DC) BTS 775,225 4. C/l27/03 101/2003 62/2002(DC) BTS 3,686,718 5. C/l20/03 106/2003 67/2002(DC) MW 476,825 6. C/121/03 107/2003 69/2002(DC) MW - 7. C/l22/03 104/2003 68/2002(DC) MW - 8. C/l26/03 103/2003 66/2002(DC) MW 1,183,963 Total 7,920,895 In respect of 4 (four) appeals, the issue is the entitlement of antennae imported for concessional rate of duty in terms of Sl. No. 239 of Notification No. 21/2002-Cus. dated 1-3-2002. In respect of remaining appeals, the issue involved is whe....
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....Original. (ii) BTS receives signals from mobile phone. BTS has a transmitter and a receiver. Several BTS are connected to a Base Station Controller (BSC) which in turn is connected to a Mobile Services Switching Centre (MSC). According to Newton's Telecom Dictionary, BTS is defined as "The electronic equipment housed in cabinets that together with antennas comprises a PCS facility or 'site'. The cabinets include an air conditioning unit, heating unit, electrical supply, telephone hook-up, and back up power supply." As the name itself indicates, BTS is a station. All items which go to make up a station would therefore be covered by the term "BTS". The antennae which is part of BTS and responsible ....
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....nbsp; Earthing Kit for Radio Cable (g) Coaxial Traffic Cable (h) Antenna (vii) The Revenue proceeded against the appellants holding that the installation materials and antennae are not part of Microwave Communication Equipment. (viii) A typical Microwave Radio System, also referred to as a link, consists of two terminals, with each terminal operating in the same frequency band. It is used for point-to-point transmission of data. (ix) The Microwave Communication Equipment refers to the entire infrastructure require....
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....settled position of law that while interpreting the notification, the object and purpose of the same is to be kept in view. The learned Counsel relied on the following case laws : (a) Oblum Electrical Industries Pvt Ltd. v. Commissioner of Customs [1997 (94) E.L.T. 449 (S.C.)] (b) K.R. Steel Union Ltd. v. CC, Kandla [2001 (129) E.L.T. 273 (S.C.)] (c) CC, Mumbai v. A. Shankar Rao [2002 (149) E.L.T. 387] (d) Rupa & Co. Ltd. v. CC, Kolkata [2002 (143) E.L.T. 562] (e) Tata Oil Mills Co. Ltd. v. CCE [1989 (43) E.L.T. 183 (S.....
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....t types of antennas. Depending upon the specific application, the type of antenna will differ. BTS is defined as "The electronic equipment housed in cabinets that together with antennas comprises a PCS facility or 'site'. The cabinets include an air conditioning unit, heating unit, electrical supply, telephone hook up and back up power supply." In the Mobile Telephone System, the BTS play a very important role. In fact, a signal from mobile phone is received in the nearest BTS. The different BTS are controlled by a Base Station Control in a Cellular Mobile Network. The different units of Cellular Mobile Network are connected by the special types of cables. In every BTS, the following items are essential :- (1) &nbs....
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....cation equipment including VHF, UHF and Microwave Communication Equipment of the following description :- (a) Base Transreceivers Stations (BTS) (b) Satellite communication equipment; the following customer premises equipments, namely :- (i) Radio with LNA, up converters and down converters (ii) Satellite modems (c) BTS ancillary equipment of the following description, (i) Cellular repeaters (ii) Amplifiers (iii) Wave Guides (4) Network management stations (5) Computers for billing and cus-system (6) Short message service hardware (7) Automatic call distribution system (8) Transcoders (9) Test equipment. Note :- Goods specified against Item 1(a) is to be imported only by Cellular Mobile Telephone Service Licensees." A careful reading ....