Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi

GE Vernova T & D India Limited Vs Commissioner of Customs (CESTAT Delhi) CESTAT Allows Excise Exemption Because Relays Had Contact Rating Below 7 Amperes; Additional Digital Features Do Not Change Essential Nature of Relays, Rules CESTAT; Classification as Relays Upheld Because Principal Function Test Favoured Importer; CESTAT Sets Aside Duty Demand After Finding Customs Misapplied Contact Rating of MICOM Relays.  In , the appeals before the Customs, Excise and Service Tax Appellate Tribunal Delhi concerned classification and exemption eligibility of various multifunction protection devic...