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2016 (8) TMI 1253 - CESTAT MUMBAIBenefit of N/N. 21/2002-Cus. - it is alleged that 9 items under dispute are of ‘Inductive Load’ less than 7 Amperes though the ‘Resistive Load’ is more than 7 Amperes as per Catalogue - appellant have argued that since the ‘Inductive Load’ is less than 7 Amperes, they are entitled to the benefit of notification which prescribes rating upto 7 Amperes - Held that: - It is seen that the Sr. No. 12 of List 26 does not specify whether the contact rating of upto 7 Amperes is of Inductive or Resistive type. In above circumstances, it would be deemed to cover all kinds of contact rating, be it Inductive or Resistive - Since the Resistive rating on the project is above 7 Amperes, they do not fall under Sr. No. 12 of List 26 of the said Notification - appeal dismissed - decided against appellant.
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