Customs, Excise and Gold Tribunal - Bangalore
Amp India Ltd. vs Cc on 6 August, 2004
Equivalent citations: 2004(117)ECR58(TRI.-BANGALORE), 2004(174)ELT68(TRI-BANG)
ORDER Jyoti Balasundaram, Member (J)
1. The issue in dispute is the eligibility of "Optical Fibre Cables" imported from Taiwan by the appellants herein, claiming classification under Customs Tariff heading 8544.70, to the benefit of concessional rate of duty under Notification No. 11/97-Cus. dated 1.3.1997.
2. We have heard both sides.
3. Sl. No. 165 of the Table annexed to the Notification, which is claimed by the appellants, covers goods falling under Chapters 84, 85 or 90 and specified in List 15. Sl. No. 22 of List 15, which according to the importers covers the goods in question, covers "Special Purpose Optical Fibres namely polarisation holding fibres, plastic fibres and large core fibres." The claim of the appellants that Optical Fibre Cables imported by them are covered under the Notification as Large Core Fibres is based upon the clarification issued by the Department of Electrical Communication Engineering, Indian Institute of Science, Bangalore.
4. We have carefully perused the opinion in question. Although the clarification was sought for Optical Fibre Cables, the Assistant Professor of the Department has clarified that Optical Fibres with core diameters greater then 25 micrometers could be safely classified as large core irrespective of other parameters. In other words, he has only given his opinion on Optical Fibres and not on Optical Fibre Cables. We, therefore, agree with the authorities below that the goods are not covered by the Notification, uphold the impugned order and dismiss the appeals.
(Pronounced and dictated in open Court.)