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2016 (8) TMI 1253
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...., Assistant Commissioner (AR), for the 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 ....
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....ibunal. 2. No one appeared for the appellants. Ld. AR relies on the impugned order. 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 bene....