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2008 (9) TMI 212 - AT - CustomsOptical fibre cables - classification under Heading 9001 or 8544 – If the fibre cables are found to be not made up of individually sheathed fibres, they would automatically fall u/h 9001, which is residuary to Heading 8544 – since case involves interpretation of Tariff entries, it is not fair to impose any penalty - Ruling in M/s. Alcatel’s case shall not be applied – case requires to be considered independently and after giving effective opportunity to appellant to demonstrate their case
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