Telecommunications cable exemption denied where technical evidence showed voltage capacity above the prescribed limit, upholding refund rejection.

Imported telecommunications cables were held ineligible for exemption under Notification No. 21/02-Cus. because the concession applied only to electric conductors used in telecommunications with voltage not exceeding 80V. Technical evidence relied on by the Department, including a test report showing the cable withstood 250 volts, a catalogue indicating 300 volts, and another report recording no breakdown at 300 volts, established that the goods exceeded the prescribed limit. The supplier's clarification was insufficient to overcome that evidence, and the refund claim was therefore rejected.

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Issues: Whether the imported cables were eligible for exemption under Notification No. 21/02-Cus. dated 01.03.2002 on the ground that they were electric conductors for use in telecommunications with voltage not exceeding 80V, and whether the rejection of the refund claim was justified.

Analysis: The exemption was confined to electric conductors of a kind used for telecommunications having a voltage not exceeding 80V. The evidence relied upon by the Department included a technical test report showing that the cable withstood 250 volts without damage, a catalogue indicating 300 volts, and another report stating that no breakdown was observed at 300 volts. These materials established that the imported cables exceeded the prescribed voltage limit, and the supplier's clarification was insufficient to displace that evidence.

Conclusion: The appellants were not entitled to the exemption, and the rejection of the refund claim was upheld.

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