Notification benefit for connector parts upheld where evidence showed use in connectors and cable assemblies.

Parts of connectors qualified for Notification No. 13/97-Cus. because the record showed they were used in connectors, and those connectors were then used in cable assemblies. The Revenue challenged that position but produced no contrary evidence. On the material available, the notification condition was treated as satisfied, so the exemption benefit remained available and the Revenue's appeal failed.

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Issues: Whether the importer was entitled to the benefit of Notification No. 13/97-Cus. dated 1-3-97 in respect of parts of connectors claimed to be used in the manufacture of connectors.

Analysis: The imported parts were shown, on the basis of the director's statement, to have been used in connectors, and the connectors were then used in the manufacture of cable assemblies. The Revenue disputed this position without producing any contrary evidence. On the material on record, the condition of the notification was satisfied.

Conclusion: The benefit of the notification was rightly available and the Revenue's appeal had no merit.

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