2001 (3) TMI 586

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..... Reena Arya, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application for stay filed by M/s. Newtech Stewing Telecom Ltd. 2. Shri S.N. Kantawala, learned Advocate, submitted that the appellants had imported outer layer E-126 for using the same in kit jointing equipments; that they classified it under sub-heading 8547.20 of the schedule to the C....

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....manded the matter regarding the classification of basic granules to the adjudicating authorities in consultation with the technical authorities. He also referred to the Bombay High Court judgment in the case of XL Telecom Pvt. Ltd. v. UOI - 1994 (70) E.L.T. 530 in which components for cable jointing kits were held to be classifiable under heading 85.47 and not under 39.26 of the Customs Tariff. ....