MIMO Technology Based Wireless Access Points Duty-Exempt: Delhi HC

Commissioner of Customs Air Chennai-VII Commissionerate Vs Ingram Micro India Pvt. Ltd. (Delhi High Court)

Delhi High Court, in Commissioner of Customs Air Chennai-VII Commissionerate v. Ingram Micro India Pvt. Ltd., held that Wireless Access Points (WAPs) utilizing MIMO technology are exempt from customs duty under the 2005 Central Government Notification. A division bench comprising Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma clarified that the term “MIMO and LTE Products” in Serial No. 13(iv) of the notification is disjunctive. The Court rejec

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