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TMI Blog2016 (8) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... t quantity covered was 2500 Metres under each of two invoices because there are only 2 invoices which were issued for supply of power cables for quantities 2499 K.Ms. under each of them. Demand alongwith interest and penalty - power cables are not covered under list No.12 of Notification No.21/02 -Cus. dated 01.03.2002 - Held that:- the contention of appellant that power cables would certainly be qualified to be covered under the scope of Sl. No.24 of list which covers interalia, stores, spares, materials for running, repairing or maintenance of goods specified in the said list is accepted. Also it is found that in Sl.No.20 of the said list 12 apart from CDP cable and logging cable, connectors are also covered and power cables can also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order. (iii) The list 12 appended to Notification No.21/2002-Cus. covers not only common depth point (CDP) cables, logging cables and the connectors but also the following items:- Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing, maintenance of the goods specified in this list. He pleaded that the said list also includes large number of equipment/machineries and it is obvious that power cables would be covered under the scope of stores or spares for running/repairing/ maintenance of the various machinery and equipment listed in the said list no.12. (iv) The appellant had clearly intimated the Department vide letter 29.11.2006 that it would clear power cables to R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge number of machines/ equipments like Helicopters, Marine vessels, equipment for specialized services like diving, cementing, survey equipments, generators etc. etc., and therefore, it is reasonable to accept the contention of the ld. Advocate that power cables would certainly be qualified to be covered under the scope of Sl. No.24 of list which covers interalia, stores, spares, materials for running, repairing or maintenance of goods specified in the said list. We also find that in Sl.No.20 of the said list 12 apart from CDP cable and logging cable, connectors are also covered and power cables can also qualify arguably as connectors. Further this issue was tilted clearly in favour of the appellant when the certificate issued by DGH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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