COMMISSIONER OF CUSTOMS BANGALORE Vs. SPICE TELECOM
LAWS(SC)-2006-10-74
SUPREME COURT OF INDIA
Decided on October 19,2006

COMMISSIONER OF CUSTOMS, BANGALORE Appellant
VERSUS
SPICE TELECOM, BANGALORE Respondents


Referred Judgements :-

VAREED JACOB VS. SOSAMMA GEEVARGHESE [REFERRED TO]



Cited Judgements :-

RAMKY INFRASTRUCTURE LTD. VS. COMMR. OF SERVICE TAX [LAWS(CE)-2012-5-3] [REFERRED TO]
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX VS. MEDICAMEN BIOTECH LTD. [LAWS(RAJ)-2018-7-56] [REFERRED TO]


JUDGEMENT

- (1.)The question that arises in the present appeal is whether Radio Terminals imported by the respondent-assessee (for short the Respondent) should be considered as 'Base Transceivers Station (BTS) ancillary equipment' in order to be given the benefit of exemption Notification No. 11/97-Cus. Dated 1.3.1997, as amended by Notification No. 51/97 dated 2.6.1997.
(2.)Exemption Notification and its relevant entries :
The Central Government in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 issued a notification No. 11/97 dated 01.03.1997 in public interest to exempt certain goods mentioned in the table of the notification read with relevant list appended thereto from payment of duty imported into India either in entirety or partially.

(3.)Notification No. 11/97 was amended by Notification No. 51/97 on 2.6.1997 to include certain other goods from payment of duty or partial duty. Relevant entries in List 9-B are:
"1. Telephonic or telegraphic apparatus of the following description:

(a) switching apparatus for cellular mobile telephone service.

(b) base station controllers.

2. Radio communication equipment including VHS, UHF and microwave communication equipment with following description:

(a) base transceivers stations (BTS)

xx xx xx

5. BTS ancillary equipment."

[Emphasis supplied]



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