TMI Blog2017 (9) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J. Raja Kalifulla, Adv. For the Respondent : Shri B. Balamurugan, AC (AR) ORDER The facts of the case are that the appellants had imported Telecommunication Fibre Optic Cables seeking classification under CTH 85447090 and claiming duty exemption under Notification No. 24/2005 (Sl.No.3), dated 01.03.2005. It appeared to the department that 'Tight Buffer Cables' are classifiable under CTH 8544 and 'Loose Tube Cables' under category 9001. It appeared that the importers had suppressed the loose tube nature of the cables in their declarations. In Bill of Entry allegedly to enable wrong classification under CTH 9001 and availed notification examination which would otherwise have been not applicable to the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby they become eligible for duty exemption under the said Customs Notification No.24/2005-Cus. dated 01.03.2005. The import consignments were produced through Proper Officer of Customs for verification before clearance and, therefore, there is no suppression of facts from their side. The learned Advocate draws attention to Board s Circular No. 191/25/96-CX., dated 27.03.1996 regarding classification of Pigtails/Patch Cord made of fibres, wherein, it had been clarified that for classification purpose, usage of the items also had to be taken into consideration. As the impugned goods were utilized as 'Optical Fibre Cables' in telecommunication, they were under the genuine impression that the same should be classified under CTH 9001. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were excluded from Classification under CTH 8545 and were classifiable under CTH 9001 only. In the case of Reliance Communications Infrastructure Ltd Vs Commissioner of Customs (1) Nhava Sheva reported in 2015 (320) E.L.T 306 (Tri. -Mumbai), the Tribunal held that Optical Fibre Cables imported in that case merits classification under CTH 9001 and not under CTH 8545. However, a contrary view was taken in another Tribunal's decision in the case of Commissioner of Customs (Import), Mumbai Ors. Vs Vodafone Essar Gujarat Ltd. Ors. , decided on 02.12.2015, wherein, it was held that such Optical Fibre Cables are classifiable under CTH 8544 and eligible for duty exemption. Both these cases pertained to imports made by the respective a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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