CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.NOI-CUSTM-000-APPL/198/2025-26 dated 10/12/2025 passed by Commissioner (Appeals) Customs, Central Goods &

Services Tax, Noida)

M/s Global YDK Electric P. Ltd., …..Appellant (3D Udyog Vihar, Ecotech-II, Greater Noida-201306)

VERSUS Commissioner of Customs, Central Goods &

Service Tax, Noida ….Respondent (4^th Floor, C-232A/2 TO 232A/3, Ircon Building, Sector-48, Noida-201305)

APPEARANCE Shri Atul Gupta, Advocate for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70134/2026 DATE OF HEARING : 11 May, 2026 DATE OF PRONOUNCEMENT : 13 May, 2026 SANJIV SRIVASTAVA:

This appeal is directed against order in original No: NOI-CUSTM-

000-APPL/198/2025-26 dated 10/12/2025 of the Commissioner (Appeal) Central Goods and Service Tx, Noida. By the impugned order following has been held:

“ORDER The appeal bearing number 128/CUS/NOIDA/APPL/NCUS/2025-26 dated 13.10.2025, filed by M/s Global YDK Electric Pvt Ltd, 3D, Udyog Vihar, Ecotech-II, Greater Noida (UP)-201306 against the Order-

in-O