https://www.taxtmi.com/caselaws?id=764794 Delhi HC dismissed Revenue's appeal regarding customs duty exemption for WAPs using MIMO technology. The court held that the phrase "MIMO and LTE Products" in Serial No. 13(iv) of amended N/N. 24/2005 applies only to products combining both MIMO technology and LTE standards. Since respondent's imported WAPs employed MIMO technology but not LTE standards, they qualified for Basic Customs Duty exemption. The tribunal's order was upheld, confirming the exemption eligibility. en-us Mon, 13 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764794 Delhi HC dismissed Revenue's appeal regarding customs duty exemption for WAPs using MIMO technology. The court held that the phrase "MIMO and LTE Products" in Serial No. 13(iv) of amended N/N. 24/2005 applies only to products combining both MIMO technology and LTE standards. Since respondent's imported WAPs employed MIMO technology but not LTE standards, they qualified for Basic Customs Duty exemption. The tribunal's order was upheld, confirming the exemption eligibility. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764794