The HC upheld the CESTAT order, holding that the phrase "MIMO ...

CESTAT order upheld: MIMO-enabled non-LTE products exempt under Notification 24/2005.

January 18, 2025

Case Laws Customs HC

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 MIMO technology and LTE standards. Consequently, the WAPs imported by the respondent, employing MIMO technology but not LTE standards, qualify for the customs duty exemption under the said notification. The appeal by the Revenue was dismissed.

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The HC upheld the CESTAT order, holding that the phrase "MIMO ...

CESTAT order upheld: MIMO-enabled non-LTE products exempt under Notification 24/2005.

January 18, 2025

Case Laws Customs HC

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