TaxTMI 
TaxTMI 
2005 (9) TMI 191
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.... based on Global system for mobile communication (for short GSM) The basic infrastructure required for GSM, is similar in all other networks. The system is, to conceptually consist of - (a) Mobile Stations (for short MS), the commonly known handset carried by a consumer. They communicate, only via the nearest BS, at a given time, using FDMA, TDMA, CDMA technology. It consist of Mobile Equipment (ME) & Mobile Subscriber Identity Module (SIM card) which stores specific data such as list of frequencies & current LAL, International Mobile Subscriber Identity (IMSI) + ISDN, personal identification number (PIN) & Authentication key & other short storages of comings, telephone number etc., it permits separation of User Mobility from Equipment mobility. (b) Base stations (for short BS) which covers a certain geographical transmission area called CELL & is allocated a portion of the total number of channels available. A cluster of nearby BS's, could together use all available channels. Also known as BASE Transceiver Station (BTS), they are equipped with various equipment to render the function of signalling & data channels & error protection. (c) Multiples of ....
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....upport the dead load and the tilt load. The tower is actually formed by connecting all the L angled metal pieces of right shape, size and length as per the design drawings. The main legs, which are also basically L angled metal prices, are fixed to the foundation stubs/Anchor bolts and joined with bracing members to form the base structure. In certain cases these legs are even welded to the stub and the foundation bolts. All the connecting members are then added in a systematic way piece by piece, tightened and aligned for vertical and horizontal stability. (iii) After completing the basic tower all the nuts and bolts are once again tightened to the full torque to make sure the final structure is secure and stable. Vertically test is conducted. The climbing ladder is then fixed using nuts and bolts at the appropriate location on tower where proper holes have been drilled for the specific purpose. (iv) (a) The cable tray for supporting the cables are then fixed. (b) The antenna mounts are then pulled along the tower upto the required and preplanned height and direction and fixed on a suitable leg so that the antenna can be installed. (c) Lightenin....
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....tral Excise Tariff Act, 1985 in terms of which in respect of goods covered by the said section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including 'blank' that is an article not ready for direct use, having the approximate shape or outline of the finished article or part and which can only be used, other than in exceptional case, for completion into the finished article or part) into complete or finished article shall amount to manufacture. (iv) The show cause notice accordingly alleged that the assembling and installation of various components to constitute a base station, which performs the function of a transmission apparatus, shall amount to manufacture. (v) In order to allege that the said base stations are moveable, the show cause notice referred to the statement of the Project Manager of the appellants that there were occasions when due to the local problems/technical problems the appellants had dismantled the electrical and civil work and shifted the equipments to other site. Accordingly, the show cause notices alleged that the base station/cell site itself can be moved f....
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....eason to hold that such product is liable to duty. (c) The impugned order at para 35 and para 42.2 had placed reliance on note 6 to Section XVI of Central Excise Tariff Act, 1985 in order to allege that the activity undertaken at the site would amount to manufacture. In terms of note 6 to Section XVI, in respect of goods covered by Section XVI, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article shall amount to manufacture. The show cause notice had not elaborated as to how note 6 has relevance to the present case. By this reason itself the reliance placed on this note is wholly misplaced. The impugned order confirming the demand of duty based on note 6 is therefore incorrect and unsustainable in law. In any event of the matter, the aforesaid note 6 would apply only where an incomplete or unfinished article having essential character of complete or finished article is converted into complete or finished article. In the present case, according to the show cause notice the finished article is BTS/BSC site. There is no such item available in the market as incomplete/BTS/BSC site. Therefore, the firs....
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....) All such Transmission apparatus have been manufactured/assembled at sites, which have been acquired on lease/rental basis. The corresponding legal agreements thereof specifically deal with the moveable nature of the said equipment, which manifests with the intention of the party with regards to the temporary nature of embedment of such Transmission Apparatus at site. It, therefore, appears that the Transmission Apparatus known as "BSC/BTS/MSC cell site" erected at site completely and comprehensively satisfy all conditions detailed in instructions issued by the Board under Section 37B of the Central Excise Act, 1944 vide Order No. 58/1/2002-CX., dated 15-1-2002 with respect to Dutiability of goods manufactured at site." The aforesaid extract from the show cause notice clearly shows that the show cause notice had proposed to hold the entire BTS/BSC site (which is a prefabricated building/shelter in which the transceiver unit microwave equipments along with the other peripheral equipments are housed), along with the tower, as the transmission apparatus of Heading 8525. The activity of the building the house/room, installation of the aforesaid equipments and connecting of th....