Customs Duty Exemption Upheld for MIMO-Only Wireless Access Points Under N/N. 11/2014-Customs Interpretation

The HC dismissed the appeal regarding interpretation of "MIMO and LTE Products" in N/N. 11/2014-Customs. Following precedent established in Commissioner of Customs v. Ingram Micro India Pvt. Ltd., the court affirmed that the phrase "MIMO and LTE Products" in the exclusion clause applies only to products combining both technologies, not to products featuring either technology alone. Consequently, Wireless Access Points employing only MIMO technology without LTE standards remain eligible for Basic Customs Duty exemption. The court determined that since this question of law was previously settled, no further legal questions arose in the present appeal. .....

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