https://www.taxtmi.com/caselaws?id=465092 CESTAT (Chennai) held that imported static converters/UPS are eligible for exemption under Sl. No. 4 of N/N 25/2005-Cus. The Tribunal found the notification language-"static converters for automatic data processing machines and telecommunication apparatus"-to be clear and unambiguous, not requiring that the goods be used "only" for IT or telecommunication purposes. Since the department admitted that the goods are capable of use with ADP machines, exemption could not be denied merely because they were also capable of other uses. Reliance on budget speech/explanatory notes to narrow the plain text was rejected. The impugned orders were set aside and the appeal was allowed. en-us Mon, 15 Apr 2024 00:00:00 +0530 Thu, 04 Dec 2025 18:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465092 CESTAT (Chennai) held that imported static converters/UPS are eligible for exemption under Sl. No. 4 of N/N 25/2005-Cus. The Tribunal found the notification language-"static converters for automatic data processing machines and telecommunication apparatus"-to be clear and unambiguous, not requiring that the goods be used "only" for IT or telecommunication purposes. Since the department admitted that the goods are capable of use with ADP machines, exemption could not be denied merely because they were also capable of other uses. Reliance on budget speech/explanatory notes to narrow the plain text was rejected. The impugned orders were set aside and the appeal was allowed. Case-Laws Customs Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465092