9911796707
TMI Blog2005 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinafter referred to as 'the appellant'), a 100% E.O.U. under the Software Technology Park Scheme of Government of India, are aggrieved over the fact that the impugned Order-in-Appeal denies the benefit of exemption Notification No. 52/2003-Cus., dated 31-3-2003 in respect of 'Master Key for Security Lock'. 2. Shri Pramod Banthia, learned Chartered Accountant and Shri S. Madhavan, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer Part No. : NGTABI Ingram SKU : 954531 (Keyed Alike), 628625 (Master Key) MSRP : $ 32.95 Your Price : $ 19.95 Compatibility : All Dell desktops Components : 1 stainless steel tab lock, 2 keys The Universal Tab Lock is for all Dell OptiPlex GX50, GX150, GX240, GX260, Dell Precision Workstations and Dimension Desktops. The universal lock helps to protect internal components. Keyed Alik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... external agencies, the appellant is necessarily required to put locks to safeguard computers. It can thus be seen that security locks are important part of the capital goods used for manufacture or development of software and call center activities. They contented that the Commissioner (Appeals) has failed to appreciate the above facts while disallowing the benefit of Customs duty exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in totality in the development of software. In our view, the items imported which are security system mentioned in Annexure 1 of the notification are rightly entitled for the benefit of Notification No. 52/2003-Cus., dated 31-3-2003. The appellant is entitled for the relief as prayed for. However, before granting refund, the original authority should satisfy himself regarding the unjust enrichmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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