Conjunctive wording in customs exemption exclusions limits coverage to products with both MIMO and LTE features.

The conjunctive wording of a customs exemption exclusion for "MIMO and LTE products" was read according to its ordinary meaning, so the exclusion applied only where both technologies were present. The text of the amended notification and the settled approach to exemption interpretation supported a narrow construction, preventing expansion of the exclusion beyond its express scope. On that basis, MIMO-only access points were held not to fall within the exclusion and therefore remained eligible for customs duty exemption.

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Issues: Whether the exclusion in the customs exemption notification covering "Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) products" applies only when a product has both MIMO and LTE features, or whether MIMO-only products are also excluded from exemption.

Analysis: The exclusion entry uses the word "and" between MIMO and LTE products. The reasoning treated that conjunction as deliberate and held that, in the absence of any expression indicating disjunction, the provision should be read according to its ordinary conjunctive meaning. The structure of the amended notification was also taken to support the view that the exclusion was intended for products containing both technologies, not for products having only MIMO technology. The object of the exemption and the settled approach to interpreting exemption entries were relied upon to avoid expanding the exclusion beyond its textual scope.

Conclusion: The exclusion applies only to products having both MIMO technology and LTE standard. MIMO-only access points are not covered by the exclusion and remain eligible for the customs duty exemption.

Ratio Decidendi: Where an exemption notification excludes specified products by using the conjunctive expression "and", the exclusion cannot be expanded to cover a product possessing only one of the stated features unless the text clearly so provides.

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