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2015 (12) TMI 1200 - AT - CustomsClassification of Optical Fibre Cables used in Telecommunication - exemption under Notification No. 20/2005 dt. 1.3.2005 - Held that:- Since there are judgments of differing opinions, Our differing view is based to a significant extent on the Technical books/Literature, the benefit of which was not available to the bench in the case of Reliance Communications Infra Ltd case or in Optel Telecommunication Ltd. Therefore in our opinion, the matter needs to be referred to a Larger Bench of the CESTAT for resolving the dispute. At this stage we find that other issues such as confiscability and penalties would depend on the decision regarding classification. Therefore we do not propose to take a view on these issues till the larger question of classification is decided. - Registry is directed to place the matter before the Hon'ble President CESTAT for constitution of a Larger Bench to decide the following Question of Law which arises in the present case:- Whether Optical Fibre Cables (OFC in short) imported by Vodafone Group of Companies and used in Telecommunication are classifiable under Customs Tariff Heading 8544 and eligible for exemption under Notification No. 20/2005 dt. 1.3.2005 or they would fall under Customs Tariff Heading 9001 leviable to basic Customs Duty at 10% under Notification No. 21/2002-Cus dt. 1.3.2002. Matter referred to larger bench.
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