Customs Duty Exemption Misinterpretation: UPS Units Not Qualifying as Telecommunication or ADP Machines.

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....Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported by the applicant are intended to be used in operation of machines which either ultimately qualify as Telecommunication apparatus or ADP machine or where ADP machine is an integral part of the whole machine/system - AAR....