https://www.taxtmi.com/caselaws?id=768276 The Delhi HC dismissed an appeal regarding interpretation of "and" in exemption notification clause (iv) of Serial No. 13 concerning MIMO and LTE products. The court followed a coordinate bench decision holding that the phrase "MIMO and LTE Products" applies only to products combining both technologies, not products with either technology alone. CESTAT's interpretation requiring conjunction of both terms was upheld. Products with only MIMO technology (without LTE standards) remain entitled to Basic Customs Duty exemption. No further legal questions arose as the issue was previously decided. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768276 The Delhi HC dismissed an appeal regarding interpretation of "and" in exemption notification clause (iv) of Serial No. 13 concerning MIMO and LTE products. The court followed a coordinate bench decision holding that the phrase "MIMO and LTE Products" applies only to products combining both technologies, not products with either technology alone. CESTAT's interpretation requiring conjunction of both terms was upheld. Products with only MIMO technology (without LTE standards) remain entitled to Basic Customs Duty exemption. No further legal questions arose as the issue was previously decided. Case-Laws Customs Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768276