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Circular No. 92/98- Customs
dated 17/12/1998
F.No. 528/121/98 - Cus (TU)
Government of India
Ministry of Finance
Department of Revenue, Tariff Unit, New Delhi

Subject :    Import of Wireless in Local Loop System (WLL) for basic telecom service project - regarding.

        I am directed to refer to Sl. No. 171 of Notification No. 2398-Cus dated 2.6.98, wherein goods specified in List 29, Sl. No. (i) (a), Wireless in Local Loop System (excluding terminal equipment) for basic Telecom Service Project, are extended concessional duty @ 20% basic and 'Nil' additional duty.

2.    The issue, regarding whether Network Interface Unit (NIU) is a part of WLL System, and whether it is eligible for concessional duty under Sl. No. 171 of goods specified in List 29, Sl. No. (i) (a), was examined and it was circulated, vide circular No. 70/98 dated 15.9.98, to place it is the exclusion list, as it appeared that NIU is the end unit of the WLL System and therefore, a terminal equipment, in the context of this notification.

3.     The issue was further examined in consultation with the Department of Telecommunication who have clarified that NIU, i.e., single/ multiple fixed wireless terminal, i.e., VEF / UHF transreceiver is a part of WLL System. These are not terminal equipments as these are further connected, necessarily to a terminal equipment such as fax, telephone etc.

4.    Board has agreed with the view of Dot and considers the NIU is not a terminal equipment.

5.    The circular No. 70/98 dated 15.9.98 is hereby superseded.

(K.M. Ravichandran)
Sr. Technical Officer (TU)