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ASHOK BHAN, ALTAMAS KABIR, DALVEER BHANDARI
Commissioner of Customs, Bangalore – Appellant
Versus
Spice Telecom, Bangalore – Respondent
JUDGMENT
Bhan, J. - The question that arises in the present appeal is whether Radio Terminals imported by the respondent-assessee (for short the Respondent) should be considered as Base Transceivers Station (BTS) ancillary equipment in order to be given the benefit of exemption Notification No. 11/97-Cus. Dated 1.3.1997, as amended by Notification No. 51/97 dated 2.6.1997.
Exemption Notification and its relevant entries :
2. The Central Government in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 issued a notification No. 11/97 dated 01.03.1997 in public interest to exempt certain goods mentioned in the table of the notification read with relevant list appended thereto from payment of duty imported into India either in entirety or partially.
3. Notification No. 11/97 was amended by Notification No. 51/97 on 2.6.1997 to include certain other goods from payment of duty or partial duty. Relevant entries in List 9-B are:
"1.Telephonic or telegraphic apparatus of the following description:
(a)switching apparatus for cellular mobile telephone service.
(b)base station controllers.
2.Radio communication equipment including VHS, UHF and microwave commu
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