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2020 (3) TMI 768 - AT - CustomsImport of telecom cables - Benefit of N/N. 25/2005-Cus. dated 01.03.2005 - benefit under Sl.No.28 of the said notification has been denied by the department alleging that the cables are capable of carrying more than 80 Volts - HELD THAT:- The very same issue as to whether the appellant is eligible for exemption under Sl.No.28 and Sl.No.33 was considered by the Tribunal in the appellant’s own case M/S. VOLEX INTERCONNECT (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2018 (9) TMI 1156 - CESTAT CHENNAI]. The Tribunal in the said case disallowed the claim of the appellant under Sl.No.28. However after placing reliance on the decision of the Hon’ble Supreme Court in the case of FORMICA INDIA DIVISION VERSUS COLLECTOR OF CENTRAL EXCISE [1995 (3) TMI 98 - SUPREME COURT] the claim of benefit exemption under S.No.33 of the very same notification was allowed. The appellant would be eligible for benefit under Sl.No.33 of the Notification No.25/2005 - demand set aside - appeal allowed - decided in favor of appellant.
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