1998 (9) TMI 328

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..... or the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  These appeals from the Revenue are against the impugned order of the Commissioner (Appeals), in which she had classified several alarms imported by the respondents as 'burglar alarms' meriting import under Special Import Licence in terms of entry at Sr. No. (5) of Appendix XXXV of the Import & Export Procedures 1992-97. In hold .....

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..... into a building. In the light of this definition, we would examine the merits of each of the contested alarms. (1) Emergency super panic alarm (ST - 1070) : In the appeal memorandum itself, one of the uses shown for this alarm is for fitment in a door or a window. The alarm would, therefore, qualify for import under the entry; (2) SG 15 Sonic guard personal alarm with flash light : W .....

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..... . The literature shows that it is for installation in a building and therefore, this alarm would qualify. (4) GN 40 Guardian safety light motion detector and alarm : The appeal memorandum shows that this is similar to the alarm described (1) above. This also, therefore, would qualify. (5) Door stopper alarms : The literature shows that these alarms are installed in the door to detect .....

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