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        Customs

        CESTAT determined the classification of imported Wireless Access...

        Imported Wireless Access Points with MIMO Technology Qualify for Nil Duty Rate Under Notification 24/2005 Based on Ingram Micro Precedent

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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.
                                CESTAT determined the classification of imported Wireless Access Points (WAPs) under CTI 8517 6990, referencing the Delhi HC judgment in Ingram Micro. The tribunal held that WAPs employing MIMO technology without LTE standards qualify for 'nil' duty rate under Notification No. 24/2005. The Revenue's contentions were rejected, with the court emphasizing that the High Court's ruling directly addressed the classification issue. Consequently, the Commissioner's denial of duty exemption was deemed unjustified, and the appeal was allowed, setting aside the impugned order.
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