Case Law Details
Commissioner of Customs Vs Redington (India) Limited (CESTAT Delhi)
CESTAT Delhi held that Wireless Access Points which works on technology and doesn’t support LTE is exempted from whole of customs duty under serial 13(iv) of the notification dated 01.03.2005.
Facts- Revenue has preferred the present appeal contesting against 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 M/s. Redington (India) 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. The demand of customs duty for the period from 11.07.2014 to 30.06.2017 has, therefore, been dropped.
Conclusion- A Division Bench of the Tribunal in Ingram Micro India 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. The Department has accepted the Order passed by the Tribunal. Therefore, once the benefit has been granted to Ingram Micro in the subsequent notification for an identical product, the benefit under the notification dated 01.03.2005, as amended on 11.07.2014 should also be extended to Redington.
Held that WAP imported by the appellant works on technology and does not support LTE standard. Beetal Teletech was, therefore, justified in claiming exemption from the whole of the customs duty under Serial 13 (iv) of the notification. There is, therefore, no infirmity in the order dated 29.11.2019 passed by the Additional Director.
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