https://www.taxtmi.com/caselaws?id=768280 In an exemption notification, the word "and" in the entry for "MIMO and LTE Products" was construed conjunctively on its plain language and the notification as a whole, so the exclusion applied only to products combining both technologies. A later clarificatory amendment was treated as reflecting pre-existing ambiguity rather than expanding the earlier exclusion. Goods using MIMO technology but not LTE standard therefore fell outside the exclusion and remained entitled to Basic Customs Duty exemption. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 17 Sep 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768280 In an exemption notification, the word "and" in the entry for "MIMO and LTE Products" was construed conjunctively on its plain language and the notification as a whole, so the exclusion applied only to products combining both technologies. A later clarificatory amendment was treated as reflecting pre-existing ambiguity rather than expanding the earlier exclusion. Goods using MIMO technology but not LTE standard therefore fell outside the exclusion and remained entitled to Basic Customs Duty exemption. Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768280