Operating voltage test for customs exemption: patch cord goods qualified under the notification because AC/DC distinction was not made.

Imported patch cord goods were treated as eligible for exemption under Notification No. 25/2005-Customs because the notification did not distinguish between AC and DC voltage. Product literature and ISO/IEC specifications showed a minimum operating voltage of 72 V DC, which on conversion met the condition of operating above 80 V AC, and the record also showed a maximum operating voltage of 300 V. On that basis, the goods fell within Sl. No. 29 of the notification, and denial of the exemption was unsustainable.

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Issues: Whether the imported patch cord goods were eligible for exemption under Notification No. 25/2005-Customs dated 01.03.2005, specifically the requirement relating to operating voltage.

Analysis: The Notification did not distinguish between AC and DC voltage. The product literature and ISO/IEC specification showed a minimum operating voltage of 72 V DC, and on conversion the voltage satisfied the condition of operating above 80 V AC. The record also showed that the goods had a maximum operating voltage of 300 V. On this basis, the goods fell within the description in Sl. No. 29 of the Notification.

Conclusion: The goods were eligible for the benefit of the exemption Notification and the denial of benefit was unsustainable.

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