2012 (2) TMI 432

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..... the Appellant. Ms. Renu J., DR, for the Respondent. ORDER Both the appeals, one filed by the assessee and the other by Revenue are being disposed of by a common order. Revenue's appeal is against that part of impugned order of the Commissioner (Appeals) vide which he has granted reliefs to the assessee on the point of time-bar. 2. The dispute in the appellants' appeal relates to correct classi .....

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..... elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.  4. Ld. Advocate appearing for the appellants submits that during the relevant period, the dispute about the correct classification of optical fibre cables was also going on. Whereas the industry was claiming classification under Chapter 90, Revenue classified the same under Chapter 85. Such dispute .....

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..... e above referred decision, we hold the correct classification of the joint-closure/box of optical fibre cables would fall under Heading 9033.00. We accordingly set aside the impugned order and allow the appeal with consequential relief to the appellants. 6. As we have allowed the appeal of the appellants on merits, the Revenue's appeal against that part of the impugned order of the Commissioner ( .....

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