Debate on Optical Fibre Cables Classification: Customs Tariff Heading 8544 vs. 9001. Exemption or 10% Duty? Larger Bench Review.

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....Whether Optical Fibre Cables (OFC), to be used in Telecommunication, are classifiable under Customs Tariff Heading 8544 and eligible for exemption under Notification No. 20/2005 dt. 1.3.2005 or they would fall under Customs Tariff Heading 9001 leviable to basic Customs Duty at 10% under Notification No. 21/2002-Cus dt. 1.3.2002. - Matter referred to larger bench. - AT....