TaxTMI 
TaxTMI 
2024 (2) TMI 875
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....s- 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 assessed provisionally, in view of related p....
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....ound 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, Sub - heading or Tariff item Description of good....
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....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 for goods of CTH 8504, these static converters include rectifiers, inverter, AC converters, DC Conver....