https://www.taxtmi.com/caselaws?id=445178 CESTAT New Delhi held that Wireless Access Points (WAP) with MIMO technology are classifiable under CTI 8517 62 90 and eligible for customs duty exemption under Serial No. 13 of notification dated 01.03.2005 as amended. The Tribunal ruled that exclusion clause (iv) applies only to products having both MIMO and LTE technologies, not products with MIMO alone. Since the imported WAP used MIMO technology but did not support LTE standard, the exemption was properly granted. The Department's appeals were dismissed, confirming the importer's entitlement to duty exemption for the period July 2014 to June 2017. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445178 CESTAT New Delhi held that Wireless Access Points (WAP) with MIMO technology are classifiable under CTI 8517 62 90 and eligible for customs duty exemption under Serial No. 13 of notification dated 01.03.2005 as amended. The Tribunal ruled that exclusion clause (iv) applies only to products having both MIMO and LTE technologies, not products with MIMO alone. Since the imported WAP used MIMO technology but did not support LTE standard, the exemption was properly granted. The Department's appeals were dismissed, confirming the importer's entitlement to duty exemption for the period July 2014 to June 2017. Case-Laws Customs Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445178