https://www.taxtmi.com/caselaws?id=465157 CESTAT Mumbai allowed the appeal, holding that the imported Uninterruptible Power Supply systems are classifiable under CTI 8504 4090 as static converters and fall within the scope of Serial No. 4 of Notification No. 25/2005-Cus. The Tribunal held that the specific exclusion in the exemption entry applies only to static converters for cellular mobile phones, which the impugned goods are not, as they are integrated with external batteries to provide backup power to ADP machines and telecommunication apparatus. Finding that the denial of exemption lacked legal basis and following the reasoning of a coordinate bench in the appellant's own case, CESTAT set aside the impugned order and granted full BCD exemption. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 08 Dec 2025 18:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465157 CESTAT Mumbai allowed the appeal, holding that the imported Uninterruptible Power Supply systems are classifiable under CTI 8504 4090 as static converters and fall within the scope of Serial No. 4 of Notification No. 25/2005-Cus. The Tribunal held that the specific exclusion in the exemption entry applies only to static converters for cellular mobile phones, which the impugned goods are not, as they are integrated with external batteries to provide backup power to ADP machines and telecommunication apparatus. Finding that the denial of exemption lacked legal basis and following the reasoning of a coordinate bench in the appellant's own case, CESTAT set aside the impugned order and granted full BCD exemption. Case-Laws Customs Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465157