Imported Wap was entitled to an exemption from Basic Customs Duty

Commissioner of Customs (Air) Vs Ingram Micro India Pvt. Ltd. (CESTAT Delhi)

Conclusion: Imported WAP was entitled to an exemption from the whole of the customs duties under the ITA as it worked on technology and did not support the LTE standard.

Held: Respondent was a distributor of information technology products. It imported WAP from various suppliers for trading purposes in India, and it classified the imported WAP under CTI 8517 62 90

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