TMI Blog2024 (2) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... an be added or deleted therefrom. The adjudicating authority reading the said terminology used in the notification to as to be used exclusively (implying solely or only) does not flow from the plain wordings of the exemption notification - the interpretation rendered the learned Commissioner and to impute malafides into the matter cannot be agreed upon, as it is found that the importer has truthfully declared the item contained and for ascertaining the technical parameters, the literature of the goods was also found enclosed. It would be worthwhile to place on record the technical parameters of the imported goods. Under the circumstances, there are no merit in denying the exemption benefit referred to supra to the imported goods. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs as Duty in respect of imported goods Static Converter for Data Processing Equipment. The said benefit was however not claimed in respect of Charger for UPS. The imported goods were assessed provisionally, in view of related party transactions and due process of law followed thereto. During the course of examination, the authorities observed that the Home UPS viz. the goods at Item No. 1 2 of the Bill of Entry/Invoice were nothing but household inverter without battery and that the said goods were meant to be used for appliances, such as Tubelight, Energy Saving Lamps, TV etc. In view of the aforesaid, the department was of the opinion that Item No. 1 2 described in the invoice filed along with the Bills of Entry, as Home UPS w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2005 it is the necessary that the exact wording of the notification is gone into. For ready reference. The relevant portion of the notification reproduced as under : S. No. Heading, Sub - heading or Tariff item Description of goods (1) (2) (3) 1. -- -- 4. 8504 40 Static converters for automatic data processing machines and units thereof, and telecommunication apparatus 33. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of static converters as contained in the HSN. However, it would be noted that the said definition referred to by him is an inclusive definition and it cannot be deemed to impute only those items as contained in the HSN explanation. For ready reference, the said definition is extracted, from the order under reference of the Ld. Commissioner. 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 electronic equi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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