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2025 (7) TMI 1353 - SCH - CustomsClassification of imported Optical Power Ground Wire Fibre Cable (OPGW) and its accessories - to be classified under the Customs Tariff Heading 8544 and the accessories under CTH 853670 respectively or under CTH 9001 and heading 7616 respectively? - applicability of Boards instruction contained in Circular 12/2006-Cus dated 28/02/2006 issued from F No 528/8/2006-Cus(TU) - it was held by CESTAT that the classification under Heading 9001 was not justified and the exemption denial was incorrect. HELD THAT - It is not inclined to interfere with the classification as has been done by the Customs Excise and Service Tax Appellate Tribunal Chennai. Appeal dismissed. The Supreme Court, with Hon'ble Justices Pankaj Mithal and Prasanna B. Varale presiding, condoned an 88-day delay in filing the petition (I.A. No. 155433/2025 allowed). After hearing counsel, the Court declined to interfere with the classification upheld by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. The appeal was therefore dismissed, and all pending applications were disposed of.
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