TMI Blog2005 (7) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ) BTS 1,045,288 3. C/l25/03 102/2003 64/2002(DC) BTS 775,225 4. C/l27/03 101/2003 62/2002(DC) BTS 3,686,718 5. C/l20/03 106/2003 67/2002(DC) MW 476,825 6. C/121/03 107/2003 69/2002(DC) MW - 7. C/l22/03 104/2003 68/2002(DC) MW - 8. C/l26/03 103/2003 66/2002(DC) MW 1,183,963 Total 7,920,895 In respect of 4 (four) appeals, the issue is the entitlement of antennae imported for concessional rate of duty in terms of Sl. No. 239 of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Commissioner (Appeals) confirmed the Order-in-Original. (ii) BTS receives signals from mobile phone. BTS has a transmitter and a receiver. Several BTS are connected to a Base Station Controller (BSC) which in turn is connected to a Mobile Services Switching Centre (MSC). According to Newton's Telecom Dictionary, BTS is defined as "The electronic equipment housed in cabinets that together with antennas comprises a PCS facility or 'site'. The cabinets include an air conditioning unit, heating unit, electrical supply, telephone hook-up, and back up power supply." As the name itself indicates, BTS is a station. All items which go to make up a station would therefore be covered by the term "BTS". The antennae which is part of BTS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, also referred to as a link, consists of two terminals, with each terminal operating in the same frequency band. It is used for point-to-point transmission of data. (ix) The Microwave Communication Equipment refers to the entire infrastructure required for receiving and sending signals in the mobile telephone system. The installation material which is part of Microwave Communication Equipment and responsible for sending and receiving signals will be part of the system only. Similarly, cables used for providing inter-connection between antennae and radio equipment will also be part of BTS. The cables transmits and receives the signals. (x) User Manual issued by M/s. Ericsson for the Microwave Communication Equipment descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention that no duty is liable to be paid on the installation material, it is submitted that the allocation of value for the purpose of levy of duty based on the invoices raised on some other importers is not correct and is on the higher side. Apart from the invoice raised on M/s. Bharati Cellular, there are no documents namely, packing list, Bill of Entry and other relevant documents to show that the goods imported by M/s. Bharati Cellular are identical to the goods imported by the appellants. Therefore, adoption by the value based on that invoice is incorrect. Further, the price at which BTS is imported by the appellants was more than the price at which the goods were imported by Bharati Cellular. If the valuation of installation m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alarm Cables (5) Coaxial Cables The coaxial cables connecting the IDU and ODU carry high speed digital data, operating DC Power and High Frequency analog signals. We do not have any difficulty in understanding that the antennae and installation equipments are parts of the BTS. We have also perused the technical literature produced. They are also parts of Microwave Communication Equipment. Let us re-produce the relevant extract of Sl. No. Chapter or Heading No. or sub-Heading No. Description of Goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 239 84, 85 or 90 Good specified in List 22 required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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