Concessional duty on optical fibre cables denied where notification covered fibres, not cables, under the cited exemption list.

Optical fibre cables imported by the assessee were examined against Notification No. 11/97-Cus. for concessional duty as large core fibres. The notification applied to goods in Chapters 84, 85 or 90 listed in List 15, and List 15 covered special purpose optical fibres, including large core fibres. The clarification relied on by the assessee referred to optical fibres with core diameters above 25 micrometers, but it did not extend to optical fibre cables as such. On that basis, the imported goods were held outside the notification and not eligible for the concessional rate of duty.

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Issues: Whether optical fibre cables imported by the assessee were covered by Notification No. 11/97-Cus. dated 1-3-1997 so as to qualify for concessional rate of duty as large core fibres.

Analysis: Sl. No. 165 of the Notification applied to goods falling under Chapters 84, 85 or 90 and specified in List 15. Sl. No. 22 of List 15 covered special purpose optical fibres, including large core fibres. The supporting clarification relied on by the assessee addressed optical fibres with core diameters greater than 25 micrometers and did not opine on optical fibre cables as such. The clarification therefore did not establish that the imported optical fibre cables were covered by the notification.

Conclusion: The imported goods were not covered by the notification and were not entitled to the concessional rate of duty.

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