https://www.taxtmi.com/caselaws?id=112561 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. en-us Fri, 06 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112561 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. Case-Laws Customs Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112561