2007 (8) TMI 509

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.... same order. 2. The point at issue is whether the benefit of Notification No. 52/2003-Cus. dated 31-3-2003 can be given to items such as "Fire Alarm Panels, Tracer summit, Adhesives, Smoke Detectors and Panic Bar with Hooter" as security systems. 3. Shri K. Parameswaran, learned advocate appeared for the appellant and Shri Anil Kumar, learned JDR for the revenue. 4. We heard both the sides. We find that the appellant is a 100% EOU. The appellants imported the impugned items claiming benefit of Notification No. 52/2003-Cus. dated 31-3-2003 on the basis of specific import approval from the authorities in charge of STPI. So on the basis of the approval of the competent authority, the department granted the benefit of ex....

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....se, the department has already assessed the bills of entry and goods were cleared for the use of 100% EOU, in that case without challenging the assessment, the demand cannot be confirmed. The learned advocate invited our attention to the meaning of safety and security as given in standard dictionary and especially Law Lexicon by Shri Ramanatha Iyer. According to the Law Lexicon 'security' means "to secure peace is to made safe; to protect from danger; to insure etc." According to the learned advocate, security and safety are synonymous. He has relied on the decision of the CESTAT in the case of Wipro Ltd. v. CC - 2004 (173) E.L.T. 207 wherein the benefit of Notification was given to various Security items. He has also invited out attention ....