2010 (4) TMI 334

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..... lier to the effect that 300 Volts is the break down voltage. However, the department has obtained a report from the Electronics Test and Development Centre, Jaipur established tinder STQC, Directorate of Information Technology, Government of India, Jaipur, which has certified that there is no break down observed at 300 Volts in respect of the impugned conductors. Hence, the submissions of the app .....

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..... kind used for telecommunications 2. It is the department's case that the imported cables have a voltage exceeding 80 Volts and hence, the exemption is not available to the same which the appellants are contesting. We find that the authorities below have taken into consideration the reports from the Director and Head of the Department of Electrical Engineering, MBM Engineering College, J.N.V. Un .....

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..... lain away 300 V indicated on the catalogue can not also be accepted. 4. After considering all the aspects of the case, we are of the view that the appellants have not made out a case for availing the exemption in question. Hence, the orders passed by the authorities below rejecting the refund claim of the appellants in respect of the higher duty initially paid by them do not require any interfer .....

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