https://www.taxtmi.com/caselaws?id=241325 The item procured was treated as a security system in substance rather than merely a component, after examining its functioning and the material on record. On that factual basis, the Tribunal rejected the departmental view that the item was only part of a security system and held that the relevant serial entry in Notification No. 22/2003-C.E. dated 31-3-2003 applied. The exemption benefit was therefore available to the appellants. en-us Mon, 30 Apr 2012 00:00:00 +0530 Sat, 21 Dec 2013 08:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241325 The item procured was treated as a security system in substance rather than merely a component, after examining its functioning and the material on record. On that factual basis, the Tribunal rejected the departmental view that the item was only part of a security system and held that the relevant serial entry in Notification No. 22/2003-C.E. dated 31-3-2003 applied. The exemption benefit was therefore available to the appellants. Case-Laws Customs Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241325