SANJIV KHANNA, J.

The Principal Commissioner of Customs, Air Cargo Complex (Import) and the Union of India, through Ministry of Finance, have filed the present writ petition for setting aside and quashing the Order No. AAR/CUS/01/2015 dated 15th May, 2015 passed by the Authority for Advance Rulings (the AAR, for short).

2. The impugned order holds that Kindle e-reading devices imported by M/s Amazon Seller Services Private Limited, the respondent before us and the applicant before the AAR, being "electrical machines with translation or dictionary functions" were exempt from basic customs duty vide serial No. 26 of the Exemption Notification No. 25/2005-CUS dated 1st March, 2005 as amended by notification No. 133/2006-CUSTOMS dated 30th December, 2006 (hereinafter collectively referred to as 'the exemption notification').

3. Counsel for petitioner-Revenue has confined and restricted his challenge to the interpretation given to the expression "electrical machines with translation or dictionary functions" in Serial No. 26 of the exemption notification i.e. whether Kindle e-