Delhi HC to Review Classification of MIMO and LTE Under Customs Tariff Item 8517 62 90; Appeal Admitted.

The HC of Delhi admitted an appeal under Section 130A of the Customs Act, 1962, concerning the classification of "Multiple Input/Multiple Output (MIMO)" and "Long Term Evolution (LTE)" under Customs Tariff Item 8517 62 90. The court will consider whether these terms should be interpreted as a single entity or separate products, as argued by the Department. A notice has been issued for the respondent to reply, with both parties allowed to submit briefs before the next hearing on 05.12.2023.

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The High Court of Delhi, presided over by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Dharmesh Sharma, addressed an appeal under Section 130A of the Customs Act, 1962. The appeal concerns a claim for exemption based on a Notification dated 11 July 2014, specifically regarding the classification under Customs Tariff Item (CTI) 8517 62 90. The central issue is whether "Multiple Input/Multiple Output (MIMO)" should be read in conjunction with "Long Term Evolution (LTE)" as a single entity or as separate products, as contended by the Department.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had previously defined MIMO as a technology using multiple antennas for transmission and reception, and LTE as a standard for high-speed cellular communication. The court found that the appeal merits consideration and admitted it, framing a key question of law: whether the term "and" in CTI 8517 (iv) should be interpreted disjunctively to refer to separate products.

The court has issued a notice, allowing the respondent to file a reply before the next hearing date. Both parties are permitted to submit a Brief Note of Submissions 48 hours prior to the next hearing, scheduled for 05.12.2023.

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