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        <h1>Tribunal Overturns Prior Rulings, Deems 'Patch Cord' Eligible for Benefits Under Notification No. 25/2005-CUS.</h1> <h3>M/s. Commscope Solution (India) Private Limited Versus The Commissioner of Customs (Imports), Chennai</h3> M/s. Commscope Solution (India) Private Limited Versus The Commissioner of Customs (Imports), Chennai - TMI Issues involved: Interpretation of Notification No. 25/2005-CUS regarding operating voltage eligibility for benefit.Details of the judgment:1. The appellant imported goods declared as 'Patch Cord' and claimed benefit under Notification No. 25/2005-CUS. The department contended that the goods' operating voltage of 72 volts did not meet the required 80 volts specified in the Notification. The original authority denied the benefit, which was upheld by the Commissioner (Appeals), leading to this appeal.2. The appellant argued that the denial was based on an erroneous interpretation of the Notification. They highlighted compliance with ISO standards and the product's operating voltage of 72 volts, which, when converted to AC, exceeded the 80-volt threshold specified in the Notification.3. The product specifications indicated a safety voltage rating of 300V, demonstrating capability above the required 80 volts AC. The appellant's counsel emphasized that the Notification did not specify AC or DC voltage, and converting the 72 volts DC to AC resulted in 101 volts, meeting the eligibility criteria.4. The Tribunal noted that the product's minimum operating voltage of 72 volts DC, when converted to AC, exceeded 80 volts, making it eligible for the Notification's benefit. Additionally, the maximum operating voltage of 300V further supported the product falling within the specified range. Consequently, the appeal was allowed, setting aside the impugned order.(Order dictated and pronounced in the open court)

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