The HC, in CUSAA 38/2023, interpreted the phrase "MIMO and LTE ...

CUSAA 38/2023: MIMO-only WAPs entitled to duty exemption under Notification 24/2005.

January 18, 2025

Case Laws Customs HC

The HC, in CUSAA 38/2023, interpreted the phrase "MIMO and LTE Products" in Serial No. 13(iv) of the amended Notification No. 24/2005 as applying solely to products combining MIMO technology and LTE standards. Consequently, the WAPs imported by the respondent, employing MIMO technology but not LTE standards, are entitled to the exemption from Basic Customs Duty. The court held that exemption notifications should be interpreted narrowly, and the conjunctive "and" in legal texts typically means a combination rather than alternatives.

View Source

← Previous Next →

The HC, in CUSAA 38/2023, interpreted the phrase "MIMO and LTE ...

CUSAA 38/2023: MIMO-only WAPs entitled to duty exemption under Notification 24/2005.

January 18, 2025

Case Laws Customs HC

You may also like:

The HC held that the word "and" in Custom Tariff Item 8517(iv) is to be read disjunctively. The exemption under amended Notification 24/2005-Cus applies to Wireless...

The HC upheld the CESTAT order, holding that the phrase "MIMO and LTE Products" in Serial No. 13 (iv) of the amended N/N. 24/2005 applies solely to products combining...

Classification of goods proposed to be imported - Cryptogenic Devicc/Token (ProxKey and ProxKey PRO) - Applicant has incorrectly quoted and claimed eligibility to avail...

Benefit of exemption from customs duty - import of Wireless Access Points WAP / MIMO Product (products having MIMO Technology) - WAP imported by the appellant works on...

Benefit of exemption from customs duty - Import of Wireless Access Points [WAP]/ MIMO Product - WAP imported by the appellant works on technology and does not support...

Exemption under the Sr. no. 13S, heading no. 8517 70 10 limited to certain specified items only - Notification No. 24/2005 dated 1st March, 2005

Cost Inflation index for the Finance Year 2023-24 - the CBDT issued the same CII as 348 for the FY 2023-24 vide notification dated 10.4.2023 - Same has been repeated...

The assessee was entitled to set off brought forward losses from assessment years 2021-22 and 2022-23 against income in assessment year 2023-24, even if the return for...

Classification of imported goods - Wireless Access Points [WAP] - Imported WAP is a networking equipment working in LAN connecting Wi-fi enabled devices such as laptops,...

Refund of additional duty on Diesel - Exemption to goods supplied to UN or an International Organisation - in the present case the duty for which the exemption and...

Appellant is claiming the benefit of notification No. 24/91 CE, after exhausting the exemption limit in terms of notification No. 1/93 CE, he would be entitled to...

Area Based Exemption - doctrine of promissory estoppel - for the period declared vide N/N. 20/2007 the Petitioner would be entitled to the excise duty exemption as...

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

Exemption of deposits into ECL - Scheme extended till 30-9-2023 - Seeks to amend Notification No. 18/2023-Customs (N.T.) dated the 30th March 2023 - Notification

Quick Updates: