2025-VIL-59-DEL-CU
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CUSTOMS High Court Cases

Customs - MIMO, LTE, Interpretation of Notification No. 24/2005 - Respondent imported Wireless Access Points (WAPs) that utilized Multiple Input/Multiple Output (MIMO) technology, but did not incorporate Long-Term Evolution (LTE) standards. Respondent claimed exemption from Basic Customs Duty under Notification No. 24/2005, as amended by Notification No. 11/2014, which excluded "Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) Products" from the exemption - Revenue contended that the phrase "MIMO and LTE Products" should be interpreted disjunctively to exclude products using either MIMO or LTE technology, whereas the respondent argued that the phrase should be read conjunctively to only exclude products using both MIMO and LTE - Whether the WAPs imported by the respondent, which utilized MIMO technology but did not incorporate LTE standards, were eligible for the claimed customs duty exemption 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 – In the entry (iv) of Serial No. 13 to Notification No. 24/2005, which refers to “MIMO and LTE Products”, the word “and” is to be read in conjunctive manner only, and the phrase “MIMO and LTE Products” would refer to only those products which have both MIMO technology and LTE standard - The phrase "MIMO and LTE Products" in the notification should be interpreted conjunctively, such that the exclusion applies only to products that combine both MIMO technology and LTE standards. The language used in the notification, particularly the placement of the word "and" and the absence of the term "products" after "MIMO", indicated a conjunctive interpretation. The principles of statutory interpretation mandate that exemption notifications should be construed strictly and in accordance with the plain meaning of the words used. Accordingly, the WAPs imported by the respondent, which utilized MIMO technology but did not incorporate LTE standards, were eligible for the claimed customs duty exemption - the order of the Tribunal allowing respondent's claim for customs duty exemption on the imported WAPs, is upheld - The Revenue appeal is dismissed
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