2014 (3) TMI 996 - AT - Customs

Denial of Notification No. 21/2002-Cus - no description of the capacity of output the goods could produce, in the invoices - Held that - ampere criteria of the relay to the output of the power supply and the technical literature read with the invoices demonstrate that specifications of the goods fall within the norm of the notification. Once technical literature prove that there is no ambiguity as to satisfaction of notification criteria, it would not be unsafe to hold that the relay imported enjoy exemption benefit. - there is no further dispute by Revenue as to grant of benefit of notification to the appellant and no dispute on ampere criteria has been raised. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case involving the import of relays. The appellant claimed examination under Notification No. 21/2002-Cus for relays of different capacities. The tribunal found that the technical literature and invoices demonstrated that the relays met the criteria for exemption, and the appellant was eligible for the benefit of the notification. The appeals were allowed, and the appellant was granted relief accordingly.