https://www.taxtmi.com/caselaws?id=427649 Whether imported Wireless Access Points (WAP) qualify for exemption from customs duties under the Information Technology Agreement as network equipment was contested; the analysis found WAP to be an IT/networking product connecting Wi-fi devices to wired networks and thus covered by the ITA, so it is entitled to full exemption from customs duties. The narrow construction of exclusionary clauses was applied against denial of relief, and factual finding that the imported WAP did not support LTE standar d led to allowance of the exemption. The impugned denial was therefore rejected and the revenue appeal failed. en-us Mon, 12 Sep 2022 00:00:00 +0530 Thu, 21 May 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427649 Whether imported Wireless Access Points (WAP) qualify for exemption from customs duties under the Information Technology Agreement as network equipment was contested; the analysis found WAP to be an IT/networking product connecting Wi-fi devices to wired networks and thus covered by the ITA, so it is entitled to full exemption from customs duties. The narrow construction of exclusionary clauses was applied against denial of relief, and factual finding that the imported WAP did not support LTE standar d led to allowance of the exemption. The impugned denial was therefore rejected and the revenue appeal failed. Case-Laws Customs Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427649