TMI Blog2007 (8) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003-Cus. dated 31-3-2003 can be given to items such as Fire Alarm Panels, Tracer summit, Adhesives, Smoke Detectors and Panic Bar with Hooter as security systems. 3. Shri K. Parameswaran, learned advocate appeared for the appellant and Shri Anil Kumar, learned JDR for the revenue. 4. We heard both the sides. We find that the appellant is a 100% EOU. The appellants imported the impugned items claiming benefit of Notification No. 52/2003-Cus. dated 31-3-2003 on the basis of specific import approval from the authorities in charge of STPI. So on the basis of the approval of the competent authority, the department granted the benefit of exemption Notification to the appellants. However, long after the goods have been cleared, the customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % EOU, in that case without challenging the assessment, the demand cannot be confirmed. The learned advocate invited our attention to the meaning of safety and security as given in standard dictionary and especially Law Lexicon by Shri Ramanatha Iyer. According to the Law Lexicon security means to secure peace is to made safe; to protect from danger; to insure etc. According to the learned advocate, security and safety are synonymous. He has relied on the decision of the CESTAT in the case of Wipro Ltd. v. CC - 2004 (173) E.L.T. 207 wherein the benefit of Notification was given to various Security items. He has also invited out attention to the Order-in-Appeal No. 86/2006 dated 23-6-2006 passed by the Commissioner of Customs (A) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all these aspects and has given the approval. Once the approval for these items have been given and the appellants had imported, there is no reason to take another view by the Customs to demand duty. In any case, if the Customs Department is so keen to show that the approving authority have gone wrong, then they should have brought it to the notice of the Commerce Ministry and CBEC. Such a course has not been adopted. In these circumstances, we do not find any merit in the order of the Commissioner. Therefore, we set aside the same with consequential relief to the appellants. Thus, the appeal of the appellant is allowed. Since the party s appeal is allowed, Revenue s appeal has become infructuous. Therefore, we dismiss the Revenue s appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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