to be read with ‘MIMO’ to mean and cover MIMO products. Further, ‘products’ being the common factor for both MIMO technology and LTE standard, the expression ‘and’ has been used in a conjunctive way to cover individually MIMO products and LTE products. Learned special counsel, therefore, contended that as there are only two types of products at Serial No. 13 (iv), the conjunctive ‘and’ has been used without using the term ‘products’ twice. There is, therefore, no ambiguity and the expression ‘Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE) Products” denotes Multiply Input/Multiple Output (MIMO) products on the one hand and Long Term Evolution (LTE) products on the other. There is, therefore, no need to refer to the World Trade Organisation ITA. 22. Though it is correct that clause (iv) would effectively mean include two categories of products namely MIMO and LTE and that they have distinct identities, but it is not possible to accept the contention advanced by learned special counsel for the Department that MIMO does not by itself mean anything unless it is followed by the expressions ‘technology’ or ‘products’ and, therefore, since the exception carved out has to be ‘goods’, this expression has to be interpreted to connote products based on MIMO technology. 23. What needs to be remembered is that MIMO is a technology and cannot be treated as an independent product. If the intention was to exclude even products having only MIMO technology, then the word ‘products’ should have been used after MIMO as well as after LTE. It, therefore, follows that the scope of ‘products’ excluded by entry (iv) would be products which use both MIMO and LTE. Thus, the term ‘Multiple Input/Multiple Output (MIMO) and Long Term Evolution (LTE)