https://www.taxtmi.com/caselaws?id=447070 CESTAT New Delhi dismissed the appeal regarding customs duty exemption for imported Wireless Access Points (WAP)/MIMO products. The tribunal held that MIMO technology alone does not disqualify products from exemption under notification dated 01.03.2005 as amended on 11.07.2014. The exclusion applies only to products containing both MIMO and LTE technologies. WAP products were classified under CTI 8517 62 90 and entitled to duty exemption under India's Information Technology Agreement commitments. The tribunal relied on precedent from Ingram Micro India case and confirmed the Additional Director's order granting exemption. en-us Mon, 30 Oct 2023 00:00:00 +0530 Thu, 04 Apr 2024 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447070 CESTAT New Delhi dismissed the appeal regarding customs duty exemption for imported Wireless Access Points (WAP)/MIMO products. The tribunal held that MIMO technology alone does not disqualify products from exemption under notification dated 01.03.2005 as amended on 11.07.2014. The exclusion applies only to products containing both MIMO and LTE technologies. WAP products were classified under CTI 8517 62 90 and entitled to duty exemption under India's Information Technology Agreement commitments. The tribunal relied on precedent from Ingram Micro India case and confirmed the Additional Director's order granting exemption. Case-Laws Customs Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447070