2010 (4) TMI 334

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..... Asthana and A. Jaju, Advocates, for 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 &nb....

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....ge. The department has also gone by the catalogue 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 ....