https://www.taxtmi.com/caselaws?id=447795 The conjunctive wording of a customs exemption exclusion for "MIMO and LTE products" was read according to its ordinary meaning, so the exclusion applied only where both technologies were present. The text of the amended notification and the settled approach to exemption interpretation supported a narrow construction, preventing expansion of the exclusion beyond its express scope. On that basis, MIMO-only access points were held not to fall within the exclusion and therefore remained eligible for customs duty exemption. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 22 Jan 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447795 The conjunctive wording of a customs exemption exclusion for "MIMO and LTE products" was read according to its ordinary meaning, so the exclusion applied only where both technologies were present. The text of the amended notification and the settled approach to exemption interpretation supported a narrow construction, preventing expansion of the exclusion beyond its express scope. On that basis, MIMO-only access points were held not to fall within the exclusion and therefore remained eligible for customs duty exemption. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447795