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2024 (1) TMI 462

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..... al in between 80V and 1000v. It requires to be mentioned that the Notification does not mention AC or DC voltage. However, the imported product specification mentions DC voltage. The ISO specification of 11801-1 extracted above, shows that the minimum operating voltage of such product is 72 volts. This is Direct Current and when converted into alternate current (AC) it would be 101. Thus, the minimum operating voltage of the product is definitely above 80 volt AC. So also, the maximum operating voltage is 300. The product thus falls within the operating voltage mentioned at Sl.No.29 of the Notification. We therefore are convinced that the goods are eligible for the benefit of the Notification. The impugned order is set aside - The appeal .....

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..... als) 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 product literature, it goods complied with ISO with IEC International Standard of 11801-1. The operating voltage of such item is as under:- ISO/IEC 11801-1 6.4.3.5 Operating voltage The minimum operating voltage of a channel shall meet the requirements in Table 44. This shall be achieved by an appropriate design. Table 44- Operating voltage for a channel .....

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..... d operate in more than 80 volts. The Ld. Counsel submitted that the Notification mentions only the voltage and does not mention whether AC or DC current. The product specifications mention voltage in DC current and when converted into AC, the same would fulfil the condition 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 falls within a very narrow compass. In Paragraph 4 of the impugned order the Commiss .....

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