https://www.taxtmi.com/caselaws?id=448063 Imported patch cord goods were treated as eligible for exemption under Notification No. 25/2005-Customs because the notification did not distinguish between AC and DC voltage. Product literature and ISO/IEC specifications showed a minimum operating voltage of 72 V DC, which on conversion met the condition of operating above 80 V AC, and the record also showed a maximum operating voltage of 300 V. On that basis, the goods fell within Sl. No. 29 of the notification, and denial of the exemption was unsustainable. en-us Tue, 02 Jan 2024 00:00:00 +0530 Thu, 11 Jan 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448063 Imported patch cord goods were treated as eligible for exemption under Notification No. 25/2005-Customs because the notification did not distinguish between AC and DC voltage. Product literature and ISO/IEC specifications showed a minimum operating voltage of 72 V DC, which on conversion met the condition of operating above 80 V AC, and the record also showed a maximum operating voltage of 300 V. On that basis, the goods fell within Sl. No. 29 of the notification, and denial of the exemption was unsustainable. Case-Laws Customs Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448063