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2012 (2) TMI 432 - AT - Central ExciseClassification of goods - Classification under Heading 9033.00 or Chapter 8544.00 - Held that:- Heading 9033.00 covers parts and accessories of the machines, appliances, instruments or apparatus of Chapter 90. Inasmuch as the optical fibre cables fall under Chapter 90 as held by the Tribunal in the above referred decision, the parts would fall under Chapter 90.33. As such in terms of the law declared by the Tribunal in the above referred decision, we hold the correct classification of the joint-closure/box of optical fibre cables would fall under Heading 9033.00. We accordingly set aside the impugned order - Decided in favour of assessee.
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