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    <description>Imported optical fibre cables used in telecommunications were held classifiable under Customs Tariff Heading 9001, with the Tribunal following the Larger Bench determination and deciding the classification issue against the assessee. In a bona fide tariff classification dispute based on interpretation of entries, fine, penalties and confiscatory consequences were not sustainable absent suppression of facts or misdeclaration, so the penal and confiscatory orders were set aside.</description>
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