2016 (8) TMI 1253

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....e Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant M/s. Tej Control System Pvt. Ltd. are in appeal against denial of benefit of Notification No. 21/2002-Cus., Sr. No. 244, List 26, Sr. No. 12. Sr. No. 244 of the Notification reads as follows : S. No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No. (1) (2) (....

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....der. 3. We have gone through the appeal memo, we find that the appellants have admitted that though the 'Resistive Load' by the items is more than 7 Amperes, the 'Inductive Load' is less than 7 Amperes. They have argued that since the 'Inductive Load' is less than 7 Amperes, they are entitled to the benefit of notification which prescribes rating upto 7 Amperes. It is seen that the Sr. No. 1....