WAPs with MIMO Without LTE Get Customs Duty Exemption: CESTAT Chennai

Inflow Technologies Private Ltd Vs Commissioner of Customs (CESTAT Chennai) In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has decided in favor of Inflow Technologies Private Ltd., stating that Wireless Access Points (WAPs) employing Multiple Input Multiple Output (MIMO) technology but not adhering to Long Term Evolution (LTE) standards are eligible for ‘nil’ customs duty. This decision, pronounced on June 10, 2025, effectively overrules the department’s interpretation that “MIMO and LTE Products” in the exemption ...