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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Concessional duty eligibility denied for Network Interface Units as they constitute terminal equipment excluded from benefit.</h1> The NIU/FWT, as the customer premises end unit that interfaces user apparatus with the WLL central receiver, is functionally terminal equipment; because the customs notification granting concessional duty to WLL system equipment expressly excludes terminal equipment, the NIU/FWT does not qualify for the concessional rate.

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