2025 (6) TMI 1020

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....) And HON'BLE MR. M. M. PARTHIBAN, MEMBER ( TECHNICAL ) Shri Akhilesh Kangsia, Advocate for the Appellant Shri A. K. Shrivastava, Authorized Representative for the Respondent ORDER Per : S. K. MOHANTY Heard both sides and perused the case records. 2. Denial of the benefit of Notification No.25/2005-Cus. dated 01.03.2005 in respect of "Uninterrupted Power Supply" (UPS) is the subj....

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....not known to the department. It is evident from such observation made by the original authority and upheld by the learned Commissioner (Appeals) that the issue arising out of the present dispute has already been dealt with in favour of the importer in the case of Cyber Power System India(supra). Thus, we are of the opinion that different interpretation cannot be placed to decide the present appeal....

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.... use verification prescribed or required to be satisfied in order to avail of the said duty concession. Further, it is settled law that an exemption notification is to be read into strictly and no word can be added or deleted thereto; there being no room for intendment and regard is to be given to the clear meaning of the words. There are a catena of decisions on the subject and just to place on r....

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.... "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 Converters, Gas Discharge Converters, Electrolytic rectifiers stabilized suppliers (rectifiers combined with regulator) e.g. Uninterrupted Power Supply (UPS) for a range of ....