https://www.taxtmi.com/caselaws?id=764795 HC held that the phrase "MIMO and LTE Products" in Serial No. 13(iv) of amended Notification No. 24/2005 must be read conjunctively to mean products combining MIMO technology and LTE standards. Consequently, Wireless Access Points employing MIMO but not LTE do not fall outside the exclusion and are entitled to the Basic Customs Duty exemption. The question of law was answered in favour of the importer and against the revenue. en-us Mon, 13 Jan 2025 00:00:00 +0530 Wed, 08 Oct 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764795 HC held that the phrase "MIMO and LTE Products" in Serial No. 13(iv) of amended Notification No. 24/2005 must be read conjunctively to mean products combining MIMO technology and LTE standards. Consequently, Wireless Access Points employing MIMO but not LTE do not fall outside the exclusion and are entitled to the Basic Customs Duty exemption. The question of law was answered in favour of the importer and against the revenue. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764795