Supreme Court · 2006 INSC 714 · Decided 19 October 2006
Commissioner of Customs, Bangalore v. M/S Spice Telecom, Bangalore
- Court
- Supreme Court of India
- Citation
- 2006 INSC 714 · [2006] SUPP. 7 S.C.R. 545
- Case number
- CIVIL APPEAL No. 1695/2006
- Decided
- 19 October 2006
- Bench
- ASHOK BHAN, ALTAMAS KABIR, DALVEER BHANDARI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25
Headnote
B Customs Act, 1962-s.25-Exemplion Notification No.11197 as amended by Notification No.51197-Entitlement of, to Radio terminals imported by Respondent-assessee-Held, entitled as they are solely used with Base C Transceiver Station (BTS) and qualify as 'ancillary equipment' of BTS-They are not be termed as a general purpose radio equipment, being specially designed to support Mobile Communication Network in particular GSM The Respondent's case is that the Radio Terminals imported by it are D Base Transceiver Station (BTS) ancillary equipments, essential for providing connectivity for
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