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2009 (6) TMI 373 - AT - CustomsBase Station Controller (BSC) - Eligibility for concessional rate of duty under Notification No. 17/2001-Cus - Original authority found that the impugned goods were not BSC and denied the assessment in terms of Notification No. l7/01-Cus. In the impugned order, the Commissioner (Appeals) concurred with the finding of the original authority that the impugned goods did not constitute a complete BSC to qualify for the benefit of assessment at the concessional rate under Notification No. 17/2001-Cus - We find that out of the eight functional units necessary for the BSC as per the catalogue submitted, one of the functional units, namely, cable 6 GSWB, used for switching and connecting signalling circuit was not imported. - We also find that the importer never disputed that the imported goods were for upgrading an existing BSC in possession of the importer. We observe that the components of BSC under import are required for mounting on an existing BSC to upgrade its capacity. These goods do not form a complete BSC eligible for concessional assessment in terms of Notification No. 17/2003-Cus. - we sustain the impugned order and dismiss the appeal.
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