TMI Blog2021 (9) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 1.3.2002? - HELD THAT:- The decision of this Court in the case of Tata Teleservices Limited [ 2005 (12) TMI 96 - SUPREME COURT] , it cannot be said that the learned Tribunal has committed any error in allowing the appeals preferred by the respondents and holding that the respondents shall be entitled to the benefit of exemption in terms of serial no. 264 of the table to the Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd order dated 23.10.2007 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as the Tribunal ) in Appeal Nos. C/282-283/07 and E/536-537/07, by which the learned Tribunal has allowed the appeals preferred by the respondents herein. 2. We have heard Shri N. Venkatraman, learned Additional Solicitor General of India appearing on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Huzefa Ahmadi, learned Senior Advocate appearing on behalf of the respondents has submitted that the issue involved in the present group of appeals is squarely covered against the revenue/department in view of the decision of this Court in the case of Tata Teleservices Ltd. v. Commissioner of Customs, reported in (2006) 1 SCC 746. It is submitted that the question before this Court was whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 21/2005-Cus dated 1.3.2005 or not. It is submitted that on the same analogy applied to telephone LSP 340 with respect to CDMA-WLL telephones manufactured by M/s Teracom Private Limited can be said to be cellular phones and therefore eligible to the benefit of exemption in terms of the aforesaid notifications. It is submitted that therefore no error has been committed by the learned T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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