https://www.taxtmi.com/caselaws?id=246390 The Appellate Tribunal CESTAT New Delhi determined the correct classification of parts and accessories of optical fibre cables, specifically joint closure/terminal boxes. The dispute revolved around whether the parts should be classified under Chapter 8544.00 or Heading 9033.00. The Tribunal concluded that since optical fibre cables are classified under Chapter 90, the parts should also be classified under Heading 9033.00. This decision rendered the Revenue's appeal on the issue of time-bar irrelevant, leading to the dismissal of their appeal and a favorable outcome for the appellant. en-us Tue, 21 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246390 The Appellate Tribunal CESTAT New Delhi determined the correct classification of parts and accessories of optical fibre cables, specifically joint closure/terminal boxes. The dispute revolved around whether the parts should be classified under Chapter 8544.00 or Heading 9033.00. The Tribunal concluded that since optical fibre cables are classified under Chapter 90, the parts should also be classified under Heading 9033.00. This decision rendered the Revenue's appeal on the issue of time-bar irrelevant, leading to the dismissal of their appeal and a favorable outcome for the appellant. Case-Laws Central Excise Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246390