TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 1363
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....4, C/85462/2024 Hon'ble Mr Justice Dilip Gupta, President And Hon'ble Mr C J Mathew, Member (Technical) For the Appellant : Mt T Vishwanathan, Mr Akhilesh Kangazia and Ms Apoorva Parhiar, Advocates For the Respondent : Shri Deepak Sharma, Deputy Commissioner (AR) ORDER JUSTICE DILIP GUPTA: All the aforesaid 36 appeals filed by M/s Socomec Innovative Power Solutions P Ltd [the appellant] seek to assail the common order dated 31st October 2023 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai-II [the Commissioner (Appeals)] The Commissioner (Appeals) has dismissed all the 36 appeals after finding no infirmity in the respective assessment orders on the 36 Bills of Entry that were filed by the appellant. ....
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....ading of Notification No. 25/2005-Cus dated 01.03.2005, it is observed that the exemption from Basic Custom Duty has been extended only to static converters which are meant for automatic data processing machine and units thereof and telecommunication apparatus other than static converters for cellular mobile phones. The argument of the Appellant in support of their contention regarding applicability of the said Notification does not hold good as 'solely and principally' have not been used to describe usage of static converter for applicability of notification. The words and phrases used in the notification are sufficient to suggest and clarify that exemption from Basic Custom Duty is applicable to only those static converters which ....
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.... and telecommunication apparatus other than static converters for cellular mobile phones. Addition of words such as 'inbuilt', 'built-in' etc. to interpret a notification is neither warranted nor permitted considering several judicial pronouncements. ***** 9. From the above discussions, it can be inferred that static converters which are meant only for automatic data processing machine and units thereof, and telecommunication apparatus other than static converters for cellular mobile phones are eligible for exemption from Basic Customs Duty under serial number 4 of the Notification No 25/2005-Cus. dated 01.03.2005. Such exemption is not available to static converters meant for machines of healthcare, infras....
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....ned by a Division Bench of the Tribunal in the own case of the appellant [2025 (2) TMI 1296 -CESTAT MUMBAI] which arose from the passing of the speaking order. The Tribunal held that the appellant is entitled to seek exemption from payment of basic customs duty on the goods under the Exemption Notification. The relevant findings of the Tribunal are as follows: "11. In view of the foregoing discussions and analysis, and on the basis of the orders of the Tribunal and the judgements of Hon'ble Supreme Court as discussed above, we are of the considered view that the impugned goods viz. 'Uninterruptible or Uninterrupted Power Supply (UPS) system classifiable under Customs Tariff Item (CTI) 8504 4090, is eligible for full exemption from ....
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....5CESTAT-KOLKATA relied upon by the appellants. However, he had not recorded any findings on such decided case on the ground that the outcome of the decision passed by the Coordinate Bench is 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 appeals differently." 13. This decision of the Tribunal in Prostarm Info Systems Ltd was accepted by the department, as is clear from the letter dated 8th May 202....