2013 (1) TMI 588

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....tional Commissioner (AR) Per: M. Veeraiyan: This is an appeal filed by the Department against the order of the Commissioner (Appeals) No.86/2006 CUS (B) dt. 23/06/2006. 2. Heard the learned Additional Commissioner (AR). None appears for the respondent despite notice. 3. The dispute relates to classification of imported item "fire detection and quenching system". The respondents have cl....

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....onsumables etc. have been granted exemption when imported by a 100% EOU. Sl. No.10 lists out variety of general use items like pollution control equipment, quality assurance equipment, modular furniture, teleconference equipment etc. It also specifically includes "security systems". The original authority held that the 'fire detection and quenching system" cannot be treated as security system. The....