CESTAT allows Customs Duty Exemption on patch cords of above 80 volt

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.

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