https://www.taxtmi.com/caselaws?id=107688 Parts of connectors qualified for Notification No. 13/97-Cus. because the record showed they were used in connectors, and those connectors were then used in cable assemblies. The Revenue challenged that position but produced no contrary evidence. On the material available, the notification condition was treated as satisfied, so the exemption benefit remained available and the Revenue's appeal failed. en-us Fri, 07 Mar 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107688 Parts of connectors qualified for Notification No. 13/97-Cus. because the record showed they were used in connectors, and those connectors were then used in cable assemblies. The Revenue challenged that position but produced no contrary evidence. On the material available, the notification condition was treated as satisfied, so the exemption benefit remained available and the Revenue's appeal failed. Case-Laws Central Excise Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107688