Case Law Details
Commscope Solution (India) Private Limited Vs Commissioner of Customs (Imports) (CESTAT Chennai)
Introduction: The case of Commscope Solution (India) Private Limited versus the Commissioner of Customs (Imports) before CESTAT Chennai revolves around the minimum operating voltage of patch cords and its implication on customs duty exemption. The appellant imported goods declared as ‘Patch Cord’ and sought benefits under a specific notification, triggering a dispute with the customs department.
Detailed Analysis
Commscope Solution (India) Pvt. Ltd. filed Bills of Entry for the clearance of goods, including patch cords supplied by M/s. Commscope Solutions (Singapore) Pvt. Ltd. The appellant claimed benefits under Notification No. 25/2005-CUS, which required electric conductors for telecommunications to have a voltage exceeding 80 V but not exceeding 1000 V.
The customs department contested the eligibility, citing that the imported goods operated at 72 volts, below the specified threshold. Despite arguments and appeals, the original authority denied the benefit, leading to the appellant’s appeal before the Commissioner (Appeals) and subsequently to CESTAT Chennai.
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