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2016 (8) TMI 661
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....ppellant : Shri. Naveen Mullick, Advocate Present for the Respondent : Shri G.R. Singh, D.R. ORDER Vide the impugned order-in-Appeal dated 18.03.2009, a demand of Rs. 81,567/- was upheld alongwith interest and penalty of Rs. 25,000/- on the ground that the appellant cleared power cables claiming the exemption Notification No.6/2002-CE without satisfying the c....
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...."Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing, maintenance of the goods specified in this list. He pleaded that the said list also includes large number of equipment/machineries and it is obvious that power cables would be covered under the scope of stores or spares for running/repairing/ maintenance of the various machiner....
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.... very outset, it is pertinent to mention that the DGHS Certificate which is one of the conditions for allowing exemption under Notification No.21/02 -Cus. dated 01.03.2002 and one of the grounds in the impugned order for upholding the Order-in-Original has since been produced. The said certificate was issued by DGHS on 02.03.2009 and clearly mentions the purchase order (No. OG4/3350324 dated....
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....s would certainly be qualified to be covered under the scope of Sl. No.24 of list which covers interalia, stores, spares, materials for running, repairing or maintenance of goods specified in the said list. We also find that in Sl.No.20 of the said list 12 apart from CDP cable and logging cable, connectors are also covered and power cables can also qualify arguably as connectors.....