https://www.taxtmi.com/caselaws?id=439679 The Customs Authority for Advance Rulings (CAAR) ruled that UPS units are eligible for exemption from Basic Customs Duty under a specific notification only if they are meant for automatic data processing machines and telecommunication apparatus, excluding those for healthcare or infrastructure sectors. The CAAR found that the applicant's broad interpretation of the exemption was incorrect, emphasizing the specific functions covered by the exemption. UPS units not meeting these criteria are not entitled to the exemption. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 23:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439679 The Customs Authority for Advance Rulings (CAAR) ruled that UPS units are eligible for exemption from Basic Customs Duty under a specific notification only if they are meant for automatic data processing machines and telecommunication apparatus, excluding those for healthcare or infrastructure sectors. The CAAR found that the applicant's broad interpretation of the exemption was incorrect, emphasizing the specific functions covered by the exemption. UPS units not meeting these criteria are not entitled to the exemption. Case-Laws Customs Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439679