https://www.taxtmi.com/caselaws?id=785607 Interpretation of an exemption notification by plain language determined eligibility of static converters/Uninterrupted Power Supply for exemption from basic customs duty under Notification No.25/2005-Cus; the Tribunal applied prior tribunal decisions in the appellant's own case and in a related matter, concluding the importer is entitled to the exemption. Consequentially, the Commissioner of Customs (Appeals) order in respect of 36 subsequent Bills of Entry was set aside and the appeals in those matters were allowed. en-us Thu, 22 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785607 Interpretation of an exemption notification by plain language determined eligibility of static converters/Uninterrupted Power Supply for exemption from basic customs duty under Notification No.25/2005-Cus; the Tribunal applied prior tribunal decisions in the appellant's own case and in a related matter, concluding the importer is entitled to the exemption. Consequentially, the Commissioner of Customs (Appeals) order in respect of 36 subsequent Bills of Entry was set aside and the appeals in those matters were allowed. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785607