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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Payment of Differential Duty – Assessee imported imported 'Base ...

Customs

October 17, 2015

Payment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Antenna becomes an integral and inseparable part of the BTS without which it cannot even function – Differential duty not to be paid - Benefit of exemption allowed - SC

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  2. The Antenna used at Base Transceiver Station/NodeB/eNodeB in a wireless telecommunication network, merits classification under CTH 8517 62 90.

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