2017 (7) TMI 583

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.... ORDER Per: D.N. Panda None present for respondent. 2. Learned DR says that the goods imported under bill of entry No.854053 dated 31.7.2006 described as "Electric conductors 7/8" (for telecommunication purpose)" was rightly classified by the adjudicating authority under CTH 85442010 being such goods were co-axial cables. But learned Commissioner (Appeals) brought the goods under CTH 85444190 f....

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.... entry, it is categorically clear that co-axial cable falls under CTH 85442010. For convenience of reading, the relevant tariff entry is reproduced below:- "8544   Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whe....