Exemption Denied for Electric Wires Import Duty Due to Misclassification Under Notification No. 21/2002-Cus, Sl. No. 400.

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....Supply of electric wires and cables under international competitive bidding to various thermal power plants without payment of duty - exemption denied on the ground that classification against Sl. No. 400 in Notification No. 21/2002-Cus. is indicated as 9801 whereas the wires and cables manufactured and cleared by the appellants are classifiable under CETH 8544 - Denial of exemption is not valid - AT....