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2010 (4) TMI 334 - CESTAT, NEW DELHICable- The dispute in this case relates to the imported cables for which the appellants are claiming exemption under Notification No. 21/02- Cus., dated 1-3-2002- S. No. 340. Held that-the appellants argues that there is a clarification from the supplier to the effect that 300 Volts is the break down voltage. However, the department has obtained a report from the Electronics Test and Development Centre, Jaipur established tinder STQC, Directorate of Information Technology, Government of India, Jaipur, which has certified that there is no break down observed at 300 Volts in respect of the impugned conductors. Hence, the submissions of the appellants to explain away 300 V indicated on the catalogue can not also be accepted. Thus appeal was rejected.
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