2012 (3) TMI 14

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....han, Adv. for the Appellants   Shri I.Baig, DR for the Respondent   Per Ms. Archana Wadhwa:   The dispute in the present appeal relates to correct classification of the parts and accessories of optical fibre cables. The appellants are claiming the classification of joint-closure/box of optical fibre cables manufactured by them under heading 9033.00. On the other hand, the a....

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.... fibre cables was also going on. Whereas the industry was claiming classification under Chapter 90, Revenue classified the same under Chapter 85. Such dispute travelled upto Tribunal and the Tribunal in the case of Optel Telecommunication Ltd. reported in 2005(186)ELT109(Tri.-Del.) has held that optical fibre cables are correctly classifiable under Chapter 90 and not under heading 85.44. As such, ....