2025-VIL-55-DEL-CU
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CUSTOMS High Court Cases

Customs - Exemption, MIMO, LTE – Petition is a distributor of IT products, imported Wireless Access Points (WAPs) that utilized MIMO technology but not LTE standards - Commissioner of Customs denied the exemption from customs duty under Notification No. 24/2005 as amended by Notification No. 11/2014, on the ground that the exemption excluded "MIMO and LTE Products" - Whether the phrase "MIMO and LTE Products" in the exemption notification should be read disjunctively to exclude products with either MIMO or LTE technology i.e. whether the word “and” as appearing in CTI 8517 (iv) is to be read in a disjunctive manner and thus be viewed as referring to separate products - HELD - The word "and" used in the notification should be interpreted conjunctively to mean that the exemption is denied only to products that incorporate both MIMO and LTE technologies. The notification does not use the word "products" after "MIMO", indicating that MIMO refers to a technology and not an independent product. Further, interpreting the phrase disjunctively would go against the principles of interpreting exemption notifications narrowly. The Court relied on the Information Technology Agreement and prior exemption granted to identical products to conclude that WAPs with only MIMO technology, and not LTE, are eligible for the customs duty exemption - the order of the CESTAT, upholding the eligibility of the imported WAPs for customs duty exemption, is upheld – Revenue appeal is dismissed
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