2016 (8) TMI 1253

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..... 7 Amperes, they are entitled to the benefit of notification which prescribes rating upto 7 Amperes - Held that: - It is seen that the Sr. No. 12 of List 26 does not specify whether the contact rating of upto 7 Amperes is of Inductive or Resistive type. In above circumstances, it would be deemed to cover all kinds of contact rating, be it Inductive or Resistive - Since the Resistive rating on the .....

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..... Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 244 84, 85 or 90 The goods specified in List 26 15% - - Sr. No. 12 of List 26 reads as follows : .....

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..... is more than 7 Amperes, the Inductive Load is less than 7 Amperes. They have argued that since the Inductive Load is less than 7 Amperes, they are entitled to the benefit of notification which prescribes rating upto 7 Amperes. It is seen that the Sr. No. 12 of List 26 does not specify whether the contact rating of upto 7 Amperes is of Inductive or Resistive type. In above circumstances, it wou .....

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