2017 (9) TMI 1504

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ght Buffer Cables' are classifiable under CTH 8544 and 'Loose Tube Cables' under category 9001. It appeared that the importers had suppressed the loose tube nature of the cables in their declarations. In Bill of Entry allegedly to enable wrong classification under CTH 9001 and availed notification examination which would otherwise have been not applicable to the goods. Accordingly, a show-cause notice was issued to the appellants, inter alia, proposing demand of differential duty on the imported goods valued at Rs. 1,23,69,565/-. The said duty liability was paid by the importer on 13.09.2006. After adjudication, vide impugned order dated 30.11.2007 duty liability was demanded and equal penalty of Rs. 15,27,530/- was also imposed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egarding classification of Pigtails/Patch Cord made of fibres, wherein, it had been clarified that for classification purpose, usage of the items also had to be taken into consideration. As the impugned goods were utilized as 'Optical Fibre Cables' in telecommunication, they were under the genuine impression that the same should be classified under CTH 9001. 3.  On the other hand, on behalf of the department Shri B. Balamurugan AC (AR) supports the adjudication and vigorously opposes the appeal. He submits that at the time of import there was no doubt that the imported items were "Loose Tube Cables" and hence, they would not fall under CTH 85447090. The supplier of the impugned goods M/s. Commscope Enterprise Solutions, USA ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er CTH 8545. However, a contrary view was taken in another Tribunal's decision in the case of Commissioner of Customs (Import), Mumbai & Ors. Vs Vodafone Essar Gujarat Ltd. & Ors. , decided on 02.12.2015, wherein, it was held that such "Optical Fibre Cables" are classifiable under CTH 8544 and eligible for duty exemption. Both these cases pertained to imports made by the respective assessees in and around the year 2009. Even at this stage, the issue per se has been referred to a Larger Bench of the Tribunal. This being the case, there can be no doubt that there was surely some considerable confusion in the classification of the product. 7.  On the reliance of the learned departmental representative on the ruling in M/s. Vodafone....