https://www.taxtmi.com/caselaws?id=77274 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. en-us Mon, 19 Apr 2010 00:00:00 +0530 Fri, 03 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77274 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. Case-Laws Customs Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77274