Yes, correct!
AND between the same property (like in my code - ID) is treated as OR for "="! For different properties like ID and CATEGORY_TYPE it will work correctly.
But there is a workaround:
*SELECT(%ISPLAN%,[ID],CATEGORY,[ID]=$TARGET_CATEGORY$ AND [ID]>=PLAN AND [ID]<=PLAN)
Combination of ">=" and "<=" will be equal to "=" but it will work 
Vadim