https://www.taxtmi.com/caselaws?id=176311 Imported relays were examined for exemption eligibility under Notification No. 21/2002-Cus., with particular focus on whether they satisfied the prescribed ampere-capacity criterion. Technical literature and invoices were relied on to show that the goods were relays below 7 amperes, and the technical material was found to remove the ambiguity raised by Revenue. On that basis, the exemption claim was supportable and the relays were treated as eligible for the notification benefit. en-us Wed, 05 Mar 2014 00:00:00 +0530 Sat, 19 Dec 2015 09:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176311 Imported relays were examined for exemption eligibility under Notification No. 21/2002-Cus., with particular focus on whether they satisfied the prescribed ampere-capacity criterion. Technical literature and invoices were relied on to show that the goods were relays below 7 amperes, and the technical material was found to remove the ambiguity raised by Revenue. On that basis, the exemption claim was supportable and the relays were treated as eligible for the notification benefit. Case-Laws Customs Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176311