9911796707
|
Home
Issues:
- Denial of benefit of exemption Notification No. 52/2003-Cus. for 'Master Key for Security Lock' under the Software Technology Park Scheme. Analysis: The Appellate Tribunal CESTAT, Bangalore, comprising Dr. S.L. Peeran and Shri T.K. Jayaraman, addressed the issue of denial of exemption to M/s. Dell Computer India Pvt. Ltd. for the 'Master Key for Security Lock' under Notification No. 52/2003-Cus. The Tribunal considered the arguments presented by both parties. The Commissioner (Appeals) had denied the exemption, stating that the item was not used in software development or related activities. However, the Tribunal analyzed technical literature describing the security lock's function, emphasizing its crucial role in safeguarding computer components and data. The appellants highlighted the necessity of security locks in protecting valuable information stored in desktop computers essential for software development and call center operations. They argued that the denial of exemption was erroneous, citing precedents and emphasizing the importance of security systems in the context of modern technology and potential security threats. The Tribunal agreed with the appellants, concluding that the security systems imported by the appellant were integral to their software development activities and thus eligible for the Customs duty exemption under the said Notification. The Tribunal directed the original authority to verify unjust enrichment aspects before granting the requested relief, ultimately allowing the appeal in favor of the appellant.
|
