TMI Blog2013 (11) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... e is sufficient for hearing the appeals. Therefore, the pre-deposit of balance amounts arising out the impugned orders is waived and recovery thereof is stayed during pendency of the appeals - Following decision of Alcatel India Ltd. Vs Commissioner [2006 (2) TMI 196 - AUTHORITY FOR ADVANCE RULINGS] - Stay granted. - C/566/09, C/183/10, C/571/09, C/572/09 and C/573/09 - - - Dated:- 24-1-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Tariff Heading (CTH) 9001. The appellant wants to classify the goods under CTH 8544 and to claim exemption under Notification No.24/05 dt. 1.3.05 which is applicable only to Heading 8544 and not to other headings. 3. Each individual fibre is given an acrylic coating for achieving total internal reflection confining light signals within the fibre. The core issue is whether this acrylic coatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s - An Applications Guide to Optical Engineering by John Blackwell and Shane Thornton . He has also enclosed technical opinion from Indian Institute of Technology, Chennai. He also submits that other countries like USA and European Union are classifying the product under CTH 8544. 5. Opposing the claim of the appellant, the ld. AR for Revenue submits that this matter has already been examined by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecommunication Ltd., the type of goods and its manufacturing process appears to be somewhat different. 7. The ld. counsel for the appellant has also placed a tabulation in respect of the four parties before us showing the demands confirmed and payments made thereon as under :- 1. C/S/391/09 in C/566/09 Vodafone Essar South Ltd. 64,37,048 64,37,048 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re and requires to be argued at length and the appellant has to be given a chance for arguing their case notwithstanding the fact that Advance Ruling Authority has given a decision in the matter. Against this background, we consider that deposit already made is sufficient for hearing the appeals. Therefore, the pre-deposit of balance amounts arising out the impugned orders is waived and recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X
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