https://www.taxtmi.com/caselaws?id=193870 An exemption entry requiring relays to have a contact rating up to 7 amperes was interpreted as applying to all forms of contact rating because the notification did not distinguish between inductive and resistive load. Since the admitted resistive rating of the goods exceeded 7 amperes, the goods did not satisfy the exemption condition. The benefit of Notification No. 21/2002-Cus., List 26, entry 12 was therefore unavailable, and the claim failed. en-us Wed, 31 Aug 2016 00:00:00 +0530 Mon, 21 Aug 2017 21:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193870 An exemption entry requiring relays to have a contact rating up to 7 amperes was interpreted as applying to all forms of contact rating because the notification did not distinguish between inductive and resistive load. Since the admitted resistive rating of the goods exceeded 7 amperes, the goods did not satisfy the exemption condition. The benefit of Notification No. 21/2002-Cus., List 26, entry 12 was therefore unavailable, and the claim failed. Case-Laws Customs Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193870