Relief to Reliance Jio Infocomm: Antenna for Base Station can be treated as ‘Parts of Base Station’ under Customs Tariff Act: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench, while granting relief to Relief to Reliance Jio Infocomm Ltd, antenna for base station can be treated as ‘Parts of Base Station’ under Customs Tariff Act.

The bench comprising Judicial Member Mr. Ramesh Nair and Technical Member Mr. P Anjani Kumar was considering a question 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.

The appellants contended that the appellant’s own case has been considered by this tribunal at Mumbai Bench reported at COMMISSIONER OF CUSTOM (IMPORT), MUMBAI VS. RELIANCE JIO INFOCOMM LTD  (Tri.- Mumbai) wherein the classification of antenna used for base transmission station for mobile connection network has been held as parts for base station under custom tariff item 85177090 of Custom Tariff Act 1975.

“Therefore, the issue is no longer under dispute and decided in favour of the appellant,” the bench said.

Granting relief to the appellants, the Tribunal held that “we have carefully considered the submission made by both the sides and perused the records. We find that the limited issue to be considered by us in this appeal is that whether the antenna imported by the appellant is a parts of base station and classifiable under 85177090 or as a complete machine for reception, transmission or conversion of data under CTH85176290. We find that the very same issue in the appellant’s own case has been decided by this tribunal’s Mumbai Bench.”

“From above decision it can be seen that the 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 85177090 as parts. Following the above decision of this tribunal we are of the view that impugned order is not sustainable,” the Tribunal said.

To Read the full text of the Order CLICK HERE

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