2012 (2) TMI 432

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..... ll 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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..... ured by them under Heading 9033.00. On the other hand, the authorities below have upheld the classification of the same under Chapter 8544.00. 3. For proper appreciation of the dispute, both the entries are re-produced below :- 8544.00 Insulated (including enameled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted .....

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..... es are correctly classifiable under Chapter 90 and not under Heading 85.44. As such, he submits that the dispute about the correct classification of optical fibre cables stands finalised and parts and accessories of the same would get classified under Heading 9033.00. 5. After hearing ld. DR, we find that Heading 9033.00 covers parts and accessories of the machines, appliances, instruments or ap .....

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