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2009 (12) TMI 535 - CESTAT, BANGALOREImported consignments of granules - declared them as raw materials for manufacturing of outer layer of heat shrinkable sleeve (component for telecom cable jointing kits) - Appellant sought to classify this product under Chapter Heading 8547. The adjudicating authority rejected the said claim of classification and classified the same under heading 3901.90, after samples of the said goods were drawn and sent to Dy. Chief Chemist who opined that the samples as “black coloured granules composed of pigmented polyethylene” – Held that: - outer layer heat shrinkable sleeve in granule form will fall under chapter heading 8547 of the Customs Tariff Act - order dated 24-10-2007 - issue is now squarely covered in favour of the appellant
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