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of <h1>Tribunal classifies product under correct tariff heading, emphasizing manufacturing process interpretation.</h1> <h3>OPTEL TELECOMMUNICATIONS LTD. Versus COMMISSIONER OF C. EX., BHOPAL</h3> OPTEL TELECOMMUNICATIONS LTD. Versus COMMISSIONER OF C. EX., BHOPAL - 2005 (180) E.L.T. 63 (Tri. - Del.) Issues: Classification of product under Central Excise Tariff - Heading 85.44 vs. Heading 90.01In this case, the issue at hand is the classification of the product manufactured by the appellant under the Central Excise Tariff. The appellant claimed that the product should be classified under Heading 90.01, while the demand was confirmed by classifying it under Heading 85.44. Heading 85.44 covers optical fiber and cables made up of individually sheathed fiber, whereas Heading 90.01 covers optical fiber cables other than those under Heading 85.44. The manufacturing process involves obtaining a pre-form, drawing it into fiber, applying a thin coating, coloring for identification, and assembling in pairs in loose tubes filled with jelly, among other steps.The appellant argued that the adjudicating authority's finding that the cables are separately sheathed in pairs supports their classification under Heading 90.01, as opposed to Heading 85.44. On the other hand, the Revenue contended that the cables being sheathed separately in pairs aligns with the dictionary meaning of 'individually,' thus justifying their classification under Heading 90.01. The Tribunal found merit in the appellant's case based on the adjudicating authority's finding and waived the pre-deposit of duty and penalty for the appeal hearing, indicating a strong case in favor of the appellant.Overall, the judgment revolves around the interpretation of the Central Excise Tariff headings and the specific manufacturing process of the product in question. The decision to waive the pre-deposit for the appeal hearing suggests a favorable view towards the appellant's classification argument, emphasizing the importance of the adjudicating authority's findings in determining the appropriate classification under the Tariff.
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