Antenna for base station classifiable under CTSH 85177090 as parts

Commissioner of Customs Vs Reliance JioInfocom Ltd (CESTAT Mumbai)

In the present case, the manufacturer of Antenna as well as the chartered engineer’s certificate, in clear terms clarified that the Antenna in question transmits and receives only signals and not performing any other function like conversion or regeneration of voice, images or other data signals and switching/routing of signals. Therefore, the Antenna stand alone cannot be considered as a ‘machine’, attracting classification under Heading 85

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