https://www.taxtmi.com/caselaws?id=439679 Notification No. 25/2005-Cus., serial number 4, was construed as confining exemption to static converters meant for automatic data processing machines and units thereof, and to telecommunication apparatus other than converters for cellular mobile phones. The wording was treated as exhaustive, so no additional limitation or expansion such as intended use, actual use, sole use or built-in use could be implied. Relying on the Information Technology Agreement scheme, the text was read to exclude machines performing other specific functions or working in conjunction with data-processing equipment unless expressly covered. On that basis, UPS systems claimed for healthcare, infrastructure and similar non-specified uses were held outside 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 Notification No. 25/2005-Cus., serial number 4, was construed as confining exemption to static converters meant for automatic data processing machines and units thereof, and to telecommunication apparatus other than converters for cellular mobile phones. The wording was treated as exhaustive, so no additional limitation or expansion such as intended use, actual use, sole use or built-in use could be implied. Relying on the Information Technology Agreement scheme, the text was read to exclude machines performing other specific functions or working in conjunction with data-processing equipment unless expressly covered. On that basis, UPS systems claimed for healthcare, infrastructure and similar non-specified uses were held outside the exemption. Case-Laws Customs Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439679