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TMI Blog2013 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... In favour of assessee Fire Detection Alarm System - Held that:- Automatic monitoring and alarm operations take place without the intervention of an operator. This provides protection to occupants and building. The functionality of the product surpasses the domain of safety system and it enhances the security functions for the building of CTS, that the infrastructure; protection of the CTS is enhanced by installation of the said device. Security system is genus and fire-fighting is a specie therefore we find that fire-fighting system qualify for the benefit of the Notification. In favour of assessee - C/154/2007 - A-533/KOL/2012 - Dated:- 30-7-2012 - Shri S.K. Gaule, Dr. D.M. Misra, JJ. REPRESENTED BY : Shri D.R. Mukherjee, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have also produced literature in support. So far as fire detection alarm system is concerned, the contention is that the system performs the following functions :- Simple paging controls to control center; Evacuation alert system; Supervisory, trouble, monitor systems; Automatic monitoring and alarm operations take place without the intervention of an operator, this provides occupant and building protection; Functionality of the product surpasses the domain of safety system and it enhances the security functions for the building of CTS, that the infrastructure protection of the CTS is enhanced by installation of the said device. The contention is that security system is a genus and fire detection alarm system is a specie of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the product surpasses the domain of safety system and it enhances the security functions for the building of CTS, that the infrastructure; protection of the CTS is enhanced by installation of the said device. Undisputedly the appellants is an I.T. unit and as per the I.T. Security Policy, the following guidelines are prescribed :- - Fire suppression and annunciation are intrinsic set up as prescribed by the statutes. - The said tools of fire annunciation are part of the security system. Admittedly security system is genus and fire fighting is a specie therefore we find that fire fighting system qualify for the benefit of the Notification. 5.3 We find that ld. Commissioner s order is not sustainable and hence set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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