2013 (1) TMI 475

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....Respondent. [Order per : S.K. Gaule, Member (T)]. -  Heard both sides. 2. Appellant filed this appeal against Order-in-Original No. KOL/CUS/AIRPORT/ADMN./18/07 dated 29-3-2007. Briefly stated the facts of the case are that the appellant is a 100% EOU. The appellant imported Carpet tiles, Mineral fibre sound absorbing sheet and Fire detection alarm system and claimed benefit of Notific....

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.... definition of Modular Furniture. In support of his submissions he has placed reliance on the definition of furniture as defined in Black's Law Dictionary. He has also placed reliance on definition of furniture as defined in Law Lexicon. They have also produced literature in support. So far as fire detection alarm system is concerned, the contention is that the system performs the following functi....

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....erused the record. We find that Notification grants exemption to modular furniture. Modular furniture usually refer to furniture i.e. designed with standardized units or dimensions and are generally easily assembled and flexibly arranged into different formations. Modular is an adjective to furniture and furniture includes that which furnishes or with which anything is furnished or supplied. As pe....

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....tervention of an operator. This provides protection to occupants and building. The functionality of the product surpasses the domain of safety system and it enhances the security functions for the building of CTS, that the infrastructure; protection of the CTS is enhanced by installation of the said device. Undisputedly the appellants is an I.T. unit and as per the I.T. Security Policy, the follo....