2018 (6) TMI 1832

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..... e of 33,000 volt (about 132k volt current) - Department has solely relied upon the definition as contained in McGraw Hill dictionary - HELD THAT:- After going through the definition as contained in McGraw Hill dictionary it appears that the same confined only to Cathode Ray Tube (CRT) which are generally used to manufacture of computer monitor and picture tube of T.V. etc. The imported cable does .....

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..... ge 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 33,000 volts. As per Notification No. 21/2002-Cus., Sl. No. 244 (List 26), item No. 13, the benefit is extended to "Extra High Tension Cable". The department has solely .....

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