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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.
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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