TMI Blog2005 (10) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T.K. Jayaraman, Member (T)(Oral)]. The Revenue has filed this appeal against Order-in-Appeal No. 271/03-Cus, dated 19-6-2003 passed by the Commissioner of Customs, Bangalore. The brief facts of the case are as follows. 2. The Respondent imported EHT cables, which were used in the Potentiometers and claimed exemption vide Notification No. 25/99-Cus (SI. No. 58), dated 28-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankar appeared for the Respondent. 4. The learned Advocate invited our attention to the decision of the Hon ble Tribunal in the case of Indian Telephone Industries Ltd., Madras v. Collector of Customs, Madras reported in 1983 (13) E.L.T. 1012 (CEGAT), wherein it has been held that silicone rubber sleevings would be exempted from duty though they were imported in running length , since the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EHT cable which will be soldered. We also find that the case laws cited are squarely applicable. We do not find any infirmity in the order of the Commissioner (Appeals). Our attention was invited to another entry 68 in the same Notification, wherein in respect of deflection guard the EHT cable in running length was specifically mentioned. The argument of the learned SDR is that such a specific m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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