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2013 (1) TMI 475 - AT - CustomsBenefit of notification - Appellant is a 100% EOU - Appellant imported Mineral fiber sound absorbing sheet - Fire detection alarm system - Claim benefit of Notification No. 140/91-Cus., dated 22-1-1991 – Held that:- Notification grants exemption to modular furniture. In respect of Mineral Fiber sound absorbing sheet are cut to sizes and they are used as false ceiling. False ceiling is necessary furniture to an office space to make it habitable and functional and therefore imported items falls under the definition of Modular Furniture and applicant is entitled for customs duty exemption. In favour of assessee Fire Detection Alarm System - Held that:- Automatic monitoring and alarm operations take place without the intervention of an operator. This provides protection to occupants and building. The functionality of the product surpasses the domain of safety system and it enhances the security functions for the building of CTS, that the infrastructure; protection of the CTS is enhanced by installation of the said device. Security system is genus and fire-fighting is a specie therefore we find that fire-fighting system qualify for the benefit of the Notification. In favour of assessee
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