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2023 (9) TMI 1654 - HC - CustomsClassification of goods - 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? - HELD THAT - The Customs, Excise and Service Tax Appellate Tribunal CESTAT itself in its impugned order dated 12 September 2022 has understood MIMO and LTE to be the following - (ii) MIMO It is a technology wherein multiple antennas are used simultaneously for transmission and multiple antennas are used simultaneously for reception; (iii) LTE In telecommunication, it is a standard for highspeed cellular communication for mobile devices and data terminals. It increases the capacity and speed using a different radio interface together with core network improvements. The appeal merits consideration. Consequently, the appeal shall stand admitted - Issue notice.
The High Court of Delhi, presided over by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Dharmesh Sharma, addressed an appeal under Section 130A of the Customs Act, 1962. The appeal concerns a claim for exemption based on a Notification dated 11 July 2014, specifically regarding the classification under Customs Tariff Item (CTI) 8517 62 90. The central issue is whether "Multiple Input/Multiple Output (MIMO)" should be read in conjunction with "Long Term Evolution (LTE)" as a single entity or as separate products, as contended by the Department.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had previously defined MIMO as a technology using multiple antennas for transmission and reception, and LTE as a standard for high-speed cellular communication. The court found that the appeal merits consideration and admitted it, framing a key question of law: whether the term "and" in CTI 8517 (iv) should be interpreted disjunctively to refer to separate products. The court has issued a notice, allowing the respondent to file a reply before the next hearing date. Both parties are permitted to submit a Brief Note of Submissions 48 hours prior to the next hearing, scheduled for 05.12.2023.
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