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Wi-Fi Extenders Using MIMO Technology Eligible for Custom Duty Exemption: SC

Case Law Details

Case Name
Commissioner of Customs (Import) Vs Reliance Retail Ltd (CESTAT Mumbai)
Date of Judgement/Order
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Advertisement Commissioner of Customs (Import) Vs Reliance Retail Ltd (CESTAT Mumbai) The dispute between the Commissioner of Customs (Import) and M/s Reliance Retail Ltd before the CESTAT Mumbai revolved around the classification and exemption eligibility of various telecommunication equipment imported by Reliance Retail. The imported goods included routers, subscriber-end equipment, IP set-top boxes, small form pluggable (SFP) units, optical network units (ONU), optical network transceivers (ONT), wi-fi mesh extenders, and HDMI dongles—all falling under Heading 8517 of the First Schedul...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,797

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