https://www.taxtmi.com/caselaws?id=446613 A taxing entry cannot be narrowed by adding conditions not found in the notification or statute. For home UPS products, classification under the notified information technology entry must turn on the text of the entry and the product's nature, not on brochure claims, assumed user restrictions, or alleged technical features such as exclusive computer use or inbuilt battery requirements. Promotional material is not determinative, while technical evidence and test reports remain relevant and must be considered. The impugned classification order was therefore set aside and the matter remanded for reconsideration of whether the UPS is capable of use with information technology products and, if so, classification under the concessional entry. en-us Fri, 10 Nov 2023 00:00:00 +0530 Fri, 08 Dec 2023 08:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446613 A taxing entry cannot be narrowed by adding conditions not found in the notification or statute. For home UPS products, classification under the notified information technology entry must turn on the text of the entry and the product's nature, not on brochure claims, assumed user restrictions, or alleged technical features such as exclusive computer use or inbuilt battery requirements. Promotional material is not determinative, while technical evidence and test reports remain relevant and must be considered. The impugned classification order was therefore set aside and the matter remanded for reconsideration of whether the UPS is capable of use with information technology products and, if so, classification under the concessional entry. Case-Laws VAT and Sales Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446613