2023 (9) TMI 1654

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....Jain, Advs. For the Respondent : Mr. Yogendra Aldak, Mr. Kunal Kapoor, Advs.  ORDER CM APPL. 20809/2023 Allowed, subject to all just exceptions. The application shall stand disposed of. CUSAA 38/2023 1. The instant appeal under Section 130A of the Customs Act, 1962 ["the Act"] emanates out of a claim for exemption which was raised by the respondent in terms of a Notification dated ....

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....roducts. 2. The question which arises for our determination is whether a Multiple Input / Multiple Output ["MIMO"] is liable to be read in conjunction with Long Term Evolution ["LTE"] product or whether the Department would be correct in its contention that Entry (iv) in CTI 8517 is principally concerned with two separate articles. 3. We note that the Customs, Excise and Service Tax Appellate Tr....