https://www.taxtmi.com/caselaws?id=466638 Determination addresses tariff classification and exemption entitlement for imported Access Point/MIMO products. On classification, the Tribunal applied tariff headings, chapter and section notes and the General Rules of Interpretation, upheld prior practice and prior Tribunal findings, and rejected the department's reclassification to CTH 85176990, affirming CTH 85176290. On exemption, the Tribunal construed the notification exclusion's conjunctive wording ('MIMO and LTE') and, following earlier orders and rectification, held the exclusion limited to products having both features, thereby entitling the appellant to relief under Notification No. 57/2017 for goods under CTH 85176290. en-us Mon, 17 Apr 2023 00:00:00 +0530 Sat, 14 Feb 2026 20:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466638 Determination addresses tariff classification and exemption entitlement for imported Access Point/MIMO products. On classification, the Tribunal applied tariff headings, chapter and section notes and the General Rules of Interpretation, upheld prior practice and prior Tribunal findings, and rejected the department's reclassification to CTH 85176990, affirming CTH 85176290. On exemption, the Tribunal construed the notification exclusion's conjunctive wording ('MIMO and LTE') and, following earlier orders and rectification, held the exclusion limited to products having both features, thereby entitling the appellant to relief under Notification No. 57/2017 for goods under CTH 85176290. Case-Laws Customs Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466638