https://www.taxtmi.com/caselaws?id=438180 Extra high tension cables imported for carrying 132 KV current were treated as covered by Notification No. 12/2012-Customs dated 17.03.2012. The Tribunal relied on an earlier decision involving identical goods, which had already held that such cables fell within the exemption entry. Following that binding view, it found no infirmity in the order granting exemption and upheld the benefit for the importer, rejecting the Revenue's challenge. en-us Mon, 01 May 2023 00:00:00 +0530 Wed, 24 May 2023 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438180 Extra high tension cables imported for carrying 132 KV current were treated as covered by Notification No. 12/2012-Customs dated 17.03.2012. The Tribunal relied on an earlier decision involving identical goods, which had already held that such cables fell within the exemption entry. Following that binding view, it found no infirmity in the order granting exemption and upheld the benefit for the importer, rejecting the Revenue's challenge. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438180