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The HC held that the word "and" in Custom Tariff Item 8517(iv) is to be read disjunctively. The exemption under amended Notification 24/2005-Cus applies to Wireless Access Points operating solely on MIMO technology. The respondent's imported WAPs employing MIMO but not LTE qualify for exemption from Basic Customs Duty. The phrase "MIMO and LTE Products" covers only products combining both technologies. The appeal by Revenue was dismissed.
The HC held that the word "and" in Custom Tariff Item 8517(iv) is to be read disjunctively. The exemption under amended Notification 24/2005-Cus applies to Wireless Access Points operating solely on MIMO technology. The respondent's imported WAPs employing MIMO but not LTE qualify for exemption from Basic Customs Duty. The phrase "MIMO and LTE Products" covers only products combining both technologies. The appeal by Revenue was dismissed.
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