2017 (7) TMI 583

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....for appellant None for respondent 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 (Ap....

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....goods in the said chapter is read from the tariff 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 fib....

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....: 85444111 - Dry core paper insulated 85444119 - Other 85444120 -  Paper insulated 85444130 - Plastic insulated 85444140 - Rubber insulated 85444190 - Other"  A specific entry in tariff excludes other goods embraced by different tariff entries and even may be under the same chapter. The goods being described in the bill of entry is....