Antenna for base station classifiable under customs 85177090 as parts

Reliance Jio Infocomm Ltd. Vs Commissioner of Customs (Air Cargo) (CESTAT Chennai) The issue involved the present case is that whether the Antenna for base station imported by the appellant is classifiable as parts of base station under CTH 85177090 as claimed by the appellant or as machine/equipment for the reception, transmission and conversion of data under CTH 85176290 as claimed by the Revenue. Identical issue in the appellant’s own case has been decided by tribunal Mumbai Bench wherein it was held that the antenna imported by the appellant is correctly classifiable under customs 851770...