2023 (9) TMI 1654

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with Mr. Ashutosh Jain, Mr. Samyak 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) Products. 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 ar....