2023 (9) TMI 1654

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..... epartment 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 transmi .....

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..... on 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 11 July 2014. The issue of classification arises in the context of Customs Tariff Item [ CTI ] 8517 62 90 which reads as follows:- Sl. No. Heading Sub Heading for Tariff Item Description (1) (2) (3) 13 8517 All goods, except the following: (i) soft .....

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..... y (iv) in CTI 8517 is principally concerned with two separate articles. 3. We note 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 .....

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