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2015 (10) TMI 1287 - SUPREME COURTPayment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Revenue contends that Serial No. 239 of Notification No. 21 of 2002 does not cover Antenna and installation cable so imported thus Appellant is liable to pay differential duty. Held That:- Definition of BTS in Wiley Encyclopedia of Electrical and Electronics Engineering specifically mentions that the same is inclusive of Antenna - Antenna becomes an integral and inseparable part of the BTS without which it cannot even function – Differential duty not to be paid - Appeal lacks merit – Disposed in favour of the assessee.
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