2023 (5) TMI 987

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....han, Authorized Representative for the Appellant None for the Respondent ORDER Per Ashok Jindal : The Revenue has filed these appeals against the impugned orders, wherein it has been held that the respondents are eligible to avail the benefit of Notification No.12/2012 dated 17.03.2012 for import of the impugned goods. 2. The facts of the case are that the respondents imported "Phelps Dodge....

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....lkata), wherein the facts are as under : "2. The brief facts of the case are that the respondent - assessee had imported "Extra High Tension cable" exceeding the voltage of 33,000 volt. In fact the cable imported by the respondent is meant to carry 132k volt current. As the definition under the Indian Electricity Act and various State Electricity Acts the extra high tension means voltage exceeds....

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....elong to that category. Therefore, the Ld. Commissioner (Appeals) has rightly set aside the order of the Lower Adjudicating Authority and by extending the benefit under the notification. We find no infirmity in the order of the impugned order, so the same is hereby sustained. The appeal filed by the Revenue is dismissed." 6. Further, we have gone through the grounds of appeals. The ground, which....