TaxTMI 
TaxTMI 
2025 (6) TMI 696
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.... WAPs ) between July 2014 to June 2017 and classified them under Customs Tariff Item ( CTI ) 8517 6990 as "Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network ( such as a local or wide area network )". It claimed the benefit of 'nil' rate of duty as provided for under Sl. No. 13 of Notification No. 24/2005-Cus. dated 01.03.2005. 2. We find from Sl. No. 13 of the Notification that this benefit of 'nil' rate was available to "All goods except the following: - ... (iv) Multiple Input/ Multiple Output (MIMO) and Long Term Evolution (LTE) Products.)" 3. By the impugned Order-in-Original 278/2019-AIR dated 17.05.2019, the Commissioner took it to be un....
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....s M/s.Ingram Micro India Pvt. Ltd. - 2022 (9) TMI CESTAT NEW DELHI = 2023 (383) ELT 455 (Tri.-Del.) affirmed by the Hon'ble Delhi High Court reported in 2025 (1) TMI 797-DELHI HIGH COURT. 2. CC (Air) Chennai VII Vs M/s.Redington (India) Ltd. 2023 (12) TMI 754 - CESTAT NEW DELHI = 2024 (387) ELT 79 (Tri.-Del.) affirmed by the Hon'ble Delhi High Court reported in 2025 (1) TMI 859-DELHI HIGH COURT. 3. CC (Import), Mumbai Vs Beetal Teletech Ltd.- 2023 (11) TMI 69 - CESTAT NEW DELHI affirmed by the Hon'ble Delhi High Court reported in 2025 (1) TMI 858 DELHI HIGH COURT. 4. CC (Air) Chennai VII Vs Compuage Infocom Ltd. - Final Order No.58106/2024 dated 22.08.2024 CESTAT NEW DELHI. ....
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....below: "46. However, in our opinion, the aforesaid contention is unmerited. If the intention of the Central Government was to include products utilizing either MIMO technology or LTE standard or both, the phrase 'MIMO or LTE Products' could have been used. The use of the conjunction 'or' would have naturally encompassed all products with either of the two technologies/standards, and also those products which combine both. There would have been no need to use 'and' in place of 'or', as the latter would inherently fulfill the purpose of including all such categories. To explain in simpler terms, the phrase "MIMO or LTE Products" would mean - products having MIMO technology or products having LTE standard. A product having MIMO technology ca....
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.... is a conjunction, commonly understood to connect and join words, clauses, or phrases. Dictionaries and linguistic principles affirm that "and" denotes addition or combination, unless there is ambiguity or absurdity arising from its literal interpretation. ... ... 53. In the present case, there is no such ambiguity or absurdity. In our view, when all the four entries of Serial No. 13 are analysed, it would lead to only one conclusion that the word "and" is to be read in conjunctive manner only, and the phrase "MIMO and LTE Products" would refer to only those products which have both MIMO technology and LTE standard. 54. As far as the argument of the Revenue that in the year 2021, the Notification No. 25/2005, and one Notification No. ....
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....ion as the guiding principle to decide the entry which stood prior to such amendment in its original form. 57. We are of the view that the clarification is brought about in the Statute when there is ambiguity and disputes arise due to such ambiguities. The fact that a clarification is needed to be brought about in the subject entry by the Finance Act, 2021 would point out towards the inherent ambiguity experienced in its interpretation and application which prompted and necessitated the subject amendment and clarification. In the light of this observation and the facts of the present case as well as the judicial precedents in similarly situated cases, we are of the opinion that exclusion clause (iv) of Serial No. 13 of the amended Notific....
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.... above, we hold that the phrase "MIMO and LTE Products" in Serial No. 13 (iv) of the amended Notification No. 24/2005 applies solely to products combining MIMO technology and LTE standards. The exclusion clause cannot be stretched to encompass products featuring either one of the two technologies. Accordingly, the WAPs imported by the respondent, which employ MIMO technology but not the LTE standards, are entitled to the exemption from Basic Customs Duty. 62. In view thereof, we are of the opinion that the order of the learned CESTAT does not suffer from any infirmity or error and, is, therefore upheld." 11. Considering that the Revenue's contentions in response to the points which have already been decided by the Hon'ble Delhi High Cour....