The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Uninterruptible Power Supply (UPS) systems are eligible for exemption from basic customs duty under Notification No. 25/2005-Customs, provided they fall within the ambit of “static converters” specified in the notification. The bench of Justice Dilip Gupta (President) and C…
HomeIndirect TaxesUPS Imports Qualify as ‘Static Converters’ Eligible for Basic Customs Duty Exemption:...
UPS Imports Qualify as ‘Static Converters’ Eligible for Basic Customs Duty Exemption: CESTAT
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
