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2024 (1) TMI 462 - CESTAT CHENNAIBenefit of exemption from customs duty - Notification No. 25/2005-CUS dated 01.03.2005 at Sl.No.29 for the item Patch Cord imported - Denial of benefit on the ground that the operating voltage should be more than 80 volts and the imported good operate only at 72 volts - HELD THAT:- The Commissioner (Appeals) has observed that the imported product would operate only at 72 volts and that to the eligible for the benefit of the Notification, the product has to be operational in between 80V and 1000v. It requires to be mentioned that the Notification does not mention AC or DC voltage. However, the imported product specification mentions DC voltage. The ISO specification of 11801-1 extracted above, shows that the minimum operating voltage of such product is 72 volts. This is Direct Current and when converted into alternate current (AC) it would be 101. Thus, the minimum operating voltage of the product is definitely above 80 volt AC. So also, the maximum operating voltage is 300. The product thus falls within the operating voltage mentioned at Sl.No.29 of the Notification. We therefore are convinced that the goods are eligible for the benefit of the Notification. The impugned order is set aside - The appeal is allowed.
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