https://www.taxtmi.com/caselaws?id=785607 Imported uninterrupted power supply units were held to fall within the exemption entry for static converters used with automatic data processing machines and related telecommunication apparatus under Notification No. 25/2005-Cus. The Tribunal applied the notification as written and relied on its earlier ruling in the assessee's own case, supported by a consistent line of Division Bench decisions accepted by the department. On that basis, the goods were treated as covered by Serial No. 4 and the denial of basic customs duty exemption was unsustainable. 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 Imported uninterrupted power supply units were held to fall within the exemption entry for static converters used with automatic data processing machines and related telecommunication apparatus under Notification No. 25/2005-Cus. The Tribunal applied the notification as written and relied on its earlier ruling in the assessee's own case, supported by a consistent line of Division Bench decisions accepted by the department. On that basis, the goods were treated as covered by Serial No. 4 and the denial of basic customs duty exemption was unsustainable. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785607