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HC interpreted the phrase "MIMO and LTE Products" in clause (iv) of Serial No. 13 of N/N. 11/2014-Customs dated 11th July, 2014, following the precedent established in Commissioner of Customs v. Ingram Micro India Pvt. Ltd. The Court affirmed CESTAT's interpretation that the exclusion clause applies only to products combining both MIMO technology and LTE standards, not to products featuring either technology alone. Consequently, Wireless Access Points employing only MIMO technology without LTE standards remained eligible for Basic Customs Duty exemption. The Court found no question of law requiring determination and dismissed the appeal.
HC interpreted the phrase "MIMO and LTE Products" in clause (iv) of Serial No. 13 of N/N. 11/2014-Customs dated 11th July, 2014, following the precedent established in Commissioner of Customs v. Ingram Micro India Pvt. Ltd. The Court affirmed CESTAT's interpretation that the exclusion clause applies only to products combining both MIMO technology and LTE standards, not to products featuring either technology alone. Consequently, Wireless Access Points employing only MIMO technology without LTE standards remained eligible for Basic Customs Duty exemption. The Court found no question of law requiring determination and dismissed the appeal.
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