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2017 (5) TMI 736 - CESTAT MUMBAIImport of Witlink 2000 system including IDU 2002 S/N PIN 22161 ODU4-1-1-13/ODU 4-1-3-13” with frequency of 13 GHz - notification provides exemption applicable for Base Transreceiver Stations - benefit of N/N. 21/2002-Cus. (serial No.239) applicable or not? - Held that: - The goods as declared by them, were subjected to examination by the Department of Telecommunications, Government of India and vide letter No.TBVV/F/VAS-GEN/01.TEC/05 dated 31.5.2005 specifically stated that the goods imported do not seem to be Cellular Repeater or Router. The benefit of N/N. 21/2002 (serial No.239) is only for Cellular Repeater or Router - benefit not applicable. Confiscation of goods - Held that: - the goods which were cleared earlier were cleared on final assessment of the bills of entry and the goods are not available for confiscation. In the absence of any goods, the adjudicating authority was correct in not confiscating the said goods - claim of Revenue rejected. Appeal dismissed - decided against appellant-importer and also against Revenue.
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