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TMI Blog2018 (1) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, BANGALORE [2007 (8) TMI 509 - CESTAT, BANGALORE], where it was held that once the approval has been taken from the STPI authorities, for import of certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rforated fiber sheets and iv. Cafeteria tables. The above goods were imported by the appellant and were allowed duty-free clearance on the basis of the certificate issued by the STPI authorities. However subsequently the Department was of the view that the above goods were not covered for duty-free import in terms of the Notification No.52/2003. Accordingly, duty demands were raised and confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied. He also relied on the decision of the Tribunal in the case of Accenture Services Pvt. Ltd. reported as 2007-TIOL-1881-CESTAT-BANG in which the Tribunal observed as follows:- 4.1 On a very careful consideration of the entire issue, we find that the exemption Notification grants benefit to security systems. According to the Commissioner, the impugned items do not form part of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We cannot say that the principles of safety have nothing to do with security. In our view, safety is a part of security, therefore, one cannot take a very narrow view and deny the benefit of the exemption Notification to the appellants. In our view, the approval committee has gone into all these aspects and has given the approval. Once the approval for these items have been given and the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has to be necessarily given by the Customs authorities. In case the Customs Department was of the opinion that the benefit is not entitled for certain goods, it is necessary for the Customs Department to take it up with the Commerce Ministry. 4. In the present case, we note that there is no dispute to the fact that the goods have been covered by valid certificate from the STPI and also the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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