2010 (4) TMI 334

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....r the Appellant. Shri Vijay Kumar, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T) (for the Bench)]. - Heard both sides at length. The dispute in this case relates to the imported cables for which the appellants are claiming exemption under Notification No. 21/02- Cus., dated 1-3-2002- S. No. 340, which reads as under :- 340     8544.41   &....

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....gue which indicates 300 Volts which is much higher than 80 Volts prescribed in the notification. 3. Shri L.P. Asthana, learned Advocate for the appellants argues that there is a clarification from the supplier to the effect that 300 Volts is the break down voltage. However, we find that the department has obtained a report from the Electronics Test and Development Centre, Jaipur established tinde....