https://www.taxtmi.com/caselaws?id=220484 A fire detection and quenching system imported by a 100% EOU was treated as a security system within Sl. No. 10 of Notification No. 140/91-Cus. The notification exempted specified items, including security systems, and the equipment was found to protect persons and property by detecting and extinguishing fire when it breaks out. On that basis, it fell within the exemption entry and qualified for the benefit under the notification. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 04 Jan 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220484 A fire detection and quenching system imported by a 100% EOU was treated as a security system within Sl. No. 10 of Notification No. 140/91-Cus. The notification exempted specified items, including security systems, and the equipment was found to protect persons and property by detecting and extinguishing fire when it breaks out. On that basis, it fell within the exemption entry and qualified for the benefit under the notification. Case-Laws Customs Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220484