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2016 (4) TMI 439 - CESTAT NEW DELHIClassification - GSM/GPRS/GPS/Terminal with RF ID interface/ 300 MAH Battery/ Audio - whether the goods to be classifiable under CTH 85256019 or under CTH 85269190 - Held that:- the Commissioner (A) has observed that the goods are meant for controlling the movement of the vehicles. It is also clear that the vehicle user is not aware of his position or is able to communicate / transmit about his position and he cannot navigate to reach a particular destination on his own. He can only be contacted by sending a SMS through service provider. All the data is radioed through service provider. This above observation of the Commissioner (A) does not represent the factual portion in as much as the impugned goods not only enable the taxi company to know where each its vehicles (which are fitted with the impugned goods) was located but also enable it to instruct the driver to proceed to a particular spot and the driver of the vehicle is also able to give feedback to the taxi company. Therefore, the impugned goods are clearly GPS trans receiver rather than mere GPS receiver and would therefore, be covered under CTH 85269190 whose import is restricted requiring import license under EXIM policy 2004-2009. - Decided in favour of revenue
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