2005 (10) TMI 464

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....llant. Shri K.S. Ravi Shandar, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)(Oral)]. -  The Revenue has filed this appeal against Order-in-Appeal No. 271/03-Cus, dated 19-6-2003 passed by the Commissioner of Customs, Bangalore. The brief facts of the case are as follows. 2. The Respondent imported EHT cables, which were used in the Potentiometers and c....

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.... 3. Shri Ganesh Havanur, SDR appeared for the Revenue and Shri K.S. Ravi Shankar appeared for the Respondent. 4. The learned Advocate invited our attention to the decision of the Hon'ble Tribunal in the case of Indian Telephone Industries Ltd., Madras v. Collector of Customs, Madras reported in 1983 (13) E.L.T. 1012 (CEGAT), wherein it has been held that silicone rubber sleevings w....

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....meters. In the course of hearing, we were shown the drawings of the equipment, indicating the cut EHT cable which will be soldered. We also find that the case laws cited are squarely applicable. We do not find any infirmity in the order of the Commissioner (Appeals). Our attention was invited to another entry 68 in the same Notification, wherein in respect of "deflection guard" the EHT cable in ru....