2008 (7) TMI 794

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.... Smt. R. Bhagyadvi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we note that M/s.Tamil Nadu Telecommunication Ltd. (TTL, for short) have been denied the benefit of Customs Notification No. 24/2005, dated 1-3-2005 in respect of plastic granules imported avowedly for the purpose of manufacture of optical fibre cab....

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....cified thereunder, subject to the procedure under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 having to be followed for the purpose. According to M/s.TTL, the final product to be manufactured out of the imported item was classifiable under SH 8544.70, one of the goods specified as final product in the Table annexed to the above notifica....

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....plastic granules. On the other hand, the learned SDR has submitted that, in the case of import of optical fibre cables by another party, the Authority for Advance Ruling decided classification of the item under Heading 90.01. It is pointed out that the cables imported by the said party were undisputedly identical to the ones manufactured by the appellants in India out of the imported granules. Whi....