Case Law Details
Commissioner of Customs Vs Beetal Teletech Limited (CESTAT Delhi)
CESTAT Delhi held that Wireless Access Point is classifiable under Customs Tariff Item 8517 62 90 and accordingly is entitled to exemption from Basic Customs Duty under serial no. 13 of notification dated 01.03.2005 as amended by notification dated 11.07.2014.
Facts- The Commissioner of Customs (Air) Chennai has filed this appeal to assail the order passed by the Additional Director General (Adjudication), Directorate of Revenue Intelligence, New Delhi, holding that Wireless Access Points/ MIMO Product (products having MIMO Technology) imported by Beetal Teletech Limited would be classifiable under Customs Tariff Item 8517 62 90 and accordingly would be entitled to exemption from Basic Customs Duty under the notification dated 01.03.2005, as amended by the notification dated 11.07.2014.
Conclusion- A Division Bench of the Tribunal in Ingram Micro India also confirmed the classification of identical product (i.e. WAP) under CTI 8517 62 90 and extended the benefit of the subsequent notification dated 30.07.2017.
Held that the investigation by the DRI was not only against Beetal Teletech but few other importers of these goods also and the proceedings initiated against other importers was dropped but appeals have not been filed by the Department. Thus, WAP imported by the appellant works on technology and does not support LTE standard. Ingram Micro was, therefore, justified in claiming exemption from the whole of the customs duty under Serial No. 13 (iv) of the notification. There is, therefore, no infirmity in the order dated 28.11.2019 passed by the Additional Director.
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