TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 875
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....emption Notification No. 25/2005 Cus- dated 01.03.2005 vide Sl. No. 4 to imports of Home UPS. 2. The facts of the case are that the appellant- importer M/s. Cyber Power System India Private Limited filed Bill of Entry No. 5295329 dated 24.04.2014, for clearance of 864 pieces of Home UPS and 3009 Pcs of UPS for Data Processing Equipments and 20 pieces of Charger for UPS collectively valued at Rs.77,54,295.20/. The imported goods were self assessed by the importer who claimed benefit of notification aforesaid for exemption from payment of Basic Customs as Duty in respect of imported goods "Static Converter for Data Processing Equipment." The said benefit was however not claimed in respect of Charger for UPS. The imported goods were assesse....
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....s fact is also corroborated by the catalogue found inside the packages by the Dock Officers. The Dock Officers also forwarded the representative sample to Group to take a view in respect of availment of duty exemption under Notification No. 25/2005, Sl. No. 4. After examining the representative sample and catalogue, it as found that in fact the Home UPS are nothing but household inverters used in running the home appliances like Energy Saving Lamp, TV, etc." 4. In order to examine the admissibility of the aforesaid Notification No. 25/2005 Cus. dt. 01.03.2005 it is the necessary that the exact wording of the notification is gone into. For ready reference. The relevant portion of the notification reproduced as under : S. No. Heading....
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....Ors. (AIR-1970 SC 755). (ii) Commissioner of Sales Tax, UP Vs. Modi Sugar Mills Ltd. (AIR- 1961 SC- 1047) used. 5.1. The Ld. Commissioner vide his impugned order, while examining the aspect of admissibility of the exemption notification, has gone into the definition of static converters as contained in the HSN. However, it would be noted that the said definition referred to by him is an inclusive definition and it cannot be deemed to impute only those items as contained in the HSN explanation. For ready reference, the said definition is extracted, from the order under reference of the Ld. Commissioner. "13...................In terms of explanatory notes to Harmonized Commodity, Description and Coding System(HSN), as appliable....
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....view of our findings that there is nothing amiss in the declaration and nothing has been concealed, we are of the view that the case does not warrant confiscation of the imported goods and imposition of penalties. 8. Under the circumstances, we hold that the impugned goods are eligible for exemption benefits as claimed by the importer/appellant in terms of Notification No. 25/2005 Cus dated 01.03.2005 (vide Sl. No.4) and as referred to in para 4. 9. The order for confiscation of the goods and imposition of penalty is set aside and the appeal filed is allowed with consequential benefits as accrue in law. (Operative part of the order was pronounced in the open Court) ============= Document 1 "White Color Option Available ....
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.....05 2.2 24VDC 27.410.2VDC Charging Voltage Charging Current Status Indicators Indicators Audible Alarms Management Auto-Charge/Auto-Restart Load Chart Appliance Energy Saving Lamp Standing Fan 42 LCD TV Desktop PC 12VDC 13.710.2VDC 24VDC 27.460.2VDC AC Mode, Battery mode, Fault 10A 12VDC 13.7±0.2VDC Multifunction LCD Display Low Battery, Overload, Fault Yes 4 8 8 4 1 1 CyberPower Reliability. Quality. Value. (26) CyberPower Systems India Pvt. Ltd. Alwa Managing Director RoHS CE [email protected] Document 3 Model Capacity (VA/W) BUGODE-IN 600/360 Power Factor Input Voltage Range Nominal Frequenc....