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2018 (6) TMI 1832 - CESTAT KOLKATAEligibility for benefit of N/N. 21/2002-Cus., Sl. No. 244 (List 26), item No. 13 - Import of Extra High Tension cable exceeding the voltage 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 not belong to that category. Therefore, the Ld. Commissioner (Appeals) has rightly set aside the order of the Lower Adjudicating Authority and by extending the benefit under the notification - there are no infirmity in the order of the impugned order, so the same is hereby sustained. The appeal filed by the Revenue is dismissed.
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