https://www.taxtmi.com/caselaws?id=764733 Delhi HC ruled that Wireless Access Points using only MIMO technology qualify for customs duty exemption under Notification No. 24/2005-Cus. The court interpreted the phrase "MIMO and LTE products" in exclusion clause (iv) of Serial No. 13 as conjunctive, meaning products must have both MIMO technology and LTE standards to be excluded from exemption. Since the imported WAPs had MIMO technology but lacked LTE standards, they remained eligible for Basic Customs Duty exemption. The appeal was dismissed in favor of the assessee. en-us Mon, 13 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764733 Delhi HC ruled that Wireless Access Points using only MIMO technology qualify for customs duty exemption under Notification No. 24/2005-Cus. The court interpreted the phrase "MIMO and LTE products" in exclusion clause (iv) of Serial No. 13 as conjunctive, meaning products must have both MIMO technology and LTE standards to be excluded from exemption. Since the imported WAPs had MIMO technology but lacked LTE standards, they remained eligible for Basic Customs Duty exemption. The appeal was dismissed in favor of the assessee. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764733