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Customer Operational Services (Bangalore) Pvt Ltd Versus Commissioner of Customs and Service Tax

2018 (1) TMI 129 - CESTAT BANGALORE

Duty-free import in terms of the N/N. 52/2003 - Fire fighting equipments - Smoke detectors - Micro perforated fiber sheets - Cafeteria tables - whether these goods would be covered for duty-free import in terms of the N/N. 52/2003? - Held that: - there is no dispute to the fact that the goods have been covered by valid certificate from the STPI and also the goods were still found in the bonded warehouse - reliance placed in the case of ACCENTURE SERVICES PVT. LTD. Versus COMMISSIONER OF CUSTOMS, .....

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mmissioner(AR) For the Respondent ORDER Per : V. Padmanabhan The present appeal is filed against the Order-in-Appeal No. 79-07 dated 28/06/2007. The appellant is a Software Technology Park (STP) unit and eligible for duty-free import of various goods in terms of Customs Notification No.52/2003 dt. 31/03/2003. The dispute is with reference to the following goods: i. Fire fighting equipments, ii. Smoke detectors, iii. Micro perforated fiber sheets and iv. Cafeteria tables. The above goods were imp .....

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ant as well as Shri Pakshirajan, authorized representative for the Revenue. 3. The learned consultant submits that the goods have been allowed for use in the STP unit in terms of the certificate issued by the STPI authorities. On the basis of the certificate, the goods were also allowed by the customs for duty-free clearance and the same were warehoused in the appellants bonded premises. Duty demands were raised by the Department subsequently to that even though such goods were still found in th .....

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not form part of the security system. Generally, security includes safety. For example, as per the Advanced Learners Dictionary, one of the meaning of the word security in relation to buildings and organization is as follows : security - the department of a large company or organization that deals with the protection of its building, equipment and staff. Security is also a state of feeling happy and safe from danger or worry. The learned Commissioner has tried to distinguish between safety and .....

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