2024 (1) TMI 462

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....O , MEMBER ( TECHNICAL ) For the Appellant : Shri Karthik Sundaran , Advocate For the Respondent : Ms. Anandalakshmi Ganeshram , Assistant Commissioner ( A. R. ) ORDER Order : [ Per Mrs. Sulekha Beevi C. S. ] Brief facts are that the appellant filed Bills of Entry through their CHA for the clearance of goods declared as 'Patch Cord' (copper cable) among other things. The goods were ....

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....t. Against this, appellant filed appeal before the Commissioner (Appeals) who upheld the same Hence this appeal. 3. On behalf the appellant the Ld. Counsel Sri Karthik Sundaram appeared and argued the matter. It is submitted that the benefit of Notification has been denied to the appellant on an erroneous interpretation of the Notification. The Ld. Counsel has pointed out that as per the produc....

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.... GigaSPEED@XL 1074E Category 6 U/UTP Cable, non-plenum, dark gray jacket, 4 pair count, variable length, reel. Electrical Specifications ANSI/TIA Category 6 Dc Resistance Unbalance, maximum 5% Dc Resistance, maximum 9.38 ohms/100m Mutual Capacitance 5.6 Nf/100 m @ 1kHz Nominal Velocity of Propagation (NVP) 69% Operating Frequency, ....

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....tion of the Notification. For converting the voltage mention in DC into AC current, the figure has to be multiplied by 1.4. When 72 volts (DC) is multiplied by 1.4, the result would be 101 volts of AC current. Thus, the product specifications fulfil the condition of operating above 80 volts AC currents. 6. The Ld. Counsel prayed that the appeal may be allowed. 7. The issue to be decided fall....