2013 (11) TMI 637

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..... (AR) ORDER Per Mathew John; There are five stay petitions in five appeals being considered in this proceeding. In 3 appeals, there are also applications for condoning the delay in filing the respective appeals. The delay involved is for about 5 days and for the reasons explained in the applications, we condone the delay involved and allow the COD applications. Now, we take up the stay petitions .....

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..... if the acrylic coating is not considered as sheathing, then classification will be under Heading 9001. 4. The counsel for the appellant submits that the meaning of sheathing should not be understood in the conventional sense like that of a sheath for a sword. As time has progressed, the meaning of 'sheathing' has changed in the context of optical and electrical engineering. He concedes that the m .....

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..... xamined at length and the Authority came to the conclusion that this type of acrylic coating cannot be considered as 'sheathing'. He also relied on the Tribunal's decision in Optel Telecommunication Ltd. Vs CCE Bhopal 2005 (186) ELT 109. In this case also, the Tribunal came to the conclusion that acrylic coating cannot be considered as 'sheathing'. 6. We have examined the rival contentions. We fi .....

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..... /09   Vodafone Essar Digilink Ltd. 13,61,371   13,61,371   Nil   4.   C/S/395/09 in C/572/09 Vodafone Essar East Ltd. 3,69,848   3,69,848   Nil   5.   C/S/396/09 in C/573/09 Vodafone Essar Ltd. 3,53,814   3,53,814   Nil   6.   C/S/391/09 in C/566/09   Vodafone Essar South Ltd. 64,37,048   .....

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