Imported relays and ampere-capacity proof supported customs exemption eligibility under Notification No. 21/2002-Cus.

Imported relays were examined for exemption eligibility under Notification No. 21/2002-Cus., with particular focus on whether they satisfied the prescribed ampere-capacity criterion. Technical literature and invoices were relied on to show that the goods were relays below 7 amperes, and the technical material was found to remove the ambiguity raised by Revenue. On that basis, the exemption claim was supportable and the relays were treated as eligible for the notification benefit.

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Issues: Whether the imported relays satisfied the eligibility conditions for exemption under Notification No. 21/2002-Cus., including the ampere-capacity criterion.

Analysis: The appellant relied on technical literature and the invoices to show that the relays imported met the prescribed specification and fell within the notification criteria. The record was examined to ascertain whether the goods were relays below 7 amperes, and the technical material was found to remove the ambiguity relied upon by Revenue. In the absence of a surviving dispute on the ampere criterion, the exemption claim was held to be supportable.

Conclusion: The imported relays were held eligible for the exemption benefit under Notification No. 21/2002-Cus., in favour of the assessee.

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