Exemption for extra high tension cables upheld after earlier ruling classified identical 132 KV cables within the notification entry.

Extra high tension cables imported for carrying 132 KV current were treated as covered by Notification No. 12/2012-Customs dated 17.03.2012. The Tribunal relied on an earlier decision involving identical goods, which had already held that such cables fell within the exemption entry. Following that binding view, it found no infirmity in the order granting exemption and upheld the benefit for the importer, rejecting the Revenue's challenge.

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Issues: Whether the imported extra high tension cables were eligible for exemption under Notification No. 12/2012-Customs dated 17.03.2012.

Analysis: The Tribunal noted that the same issue had already been decided in favour of the importer in an earlier decision concerning identical goods. The imported goods were extra high tension cables meant to carry 132 KV current, and the earlier decision had held that such cables fell within the exemption entry. Following that binding view, the Tribunal found no infirmity in the order granting the exemption.

Conclusion: The imported goods were held to be covered by the exemption notification, and the Revenue's challenge was rejected.

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