1998 (9) TMI 328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri J.C. Patel, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  These appeals from the Revenue are against the impugned order of the Commissioner (Appeals), in which she had classified several alarms imported by the respondents as 'burglar alarms' meriting import under Special Import Licence in terms of entry at Sr. No. (5) of Appendix XXXV of the Imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r alarm' the same must be meant for fitment into a building. In the light of this definition, we would examine the merits of each of the contested alarms. (1) Emergency super panic alarm (ST - 1070) : In the appeal memorandum itself, one of the uses shown for this alarm is for fitment in a door or a window. The alarm would, therefore, qualify for import under the entry; (2) SG 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthorised entry to the detected area will sound the alarm". The literature shows that it is for installation in a building and therefore, this alarm would qualify. (4) GN 40 Guardian safety light motion detector and alarm : The appeal memorandum shows that this is similar to the alarm described (1) above. This also, therefore, would qualify. (5) Door stopper alarms : The lite....