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2024 (1) TMI 462

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..... e Appellant : Shri Karthik Sundaran , Advocate For the Respondent : Ms. Anandalakshmi Ganeshram , Assistant Commissioner ( A. R. ) ORDER Order : [ Per Mrs. Sulekha Beevi C. S. ] Brief facts are that the appellant filed Bills of Entry through their CHA for the clearance of goods declared as 'Patch Cord' (copper cable) among other things. The goods were supplied by M/s. Commscope Solutions (Si .....

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..... missioner (Appeals) who upheld the same Hence this appeal. 3. On behalf the appellant the Ld. Counsel Sri Karthik Sundaram appeared and argued the matter. It is submitted that the benefit of Notification has been denied to the appellant on an erroneous interpretation of the Notification. The Ld. Counsel has pointed out that as per the product literature, it goods complied with ISO with IEC Intern .....

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..... e length, reel. Electrical Specifications ANSI/TIA Category 6 Dc Resistance Unbalance, maximum 5% Dc Resistance, maximum 9.38 ohms/100m Mutual Capacitance 5.6 Nf/100 m @ 1kHz Nominal Velocity of Propagation (NVP) 69% Operating Frequency, maximum 300 MHz Transmission Standards ANSI/TIA-568-C.2 | CENELEC EN 50288-6-1 | ISO/IEC 11801 Class E Safety Voltage Rating 300V That it is cap .....

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..... sult would be 101 volts of AC current. Thus, the product specifications fulfil the condition of operating above 80 volts AC currents. 6. The Ld. Counsel prayed that the appeal may be allowed. 7. The issue to be decided falls within a very narrow compass. In Paragraph 4 of the impugned order the Commissioner (Appeals) has observed that the imported product would operate only at 72 volts and that .....

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