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2014 (3) TMI 996 - CESTAT NEW DELHIDenial 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.
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