2018 (10) TMI 1856

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....r (J) and Shri S. Srivastava, Member (T) Mrs. P. Vinitha Sekhar, Joint Commissioner (AR), for the Assessee. Shri T. Viswanathan, Advocate, for the Department. ORDER [Order per : D.M. Misra, Member (J)]. - All these appeals listed are filed by the assessee as well as Revenue. Since involved common issue, they are heard together and being disposed. 2. The short issue involved in ....

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....rence observed as follows :- "6. In these circumstances, the reference is answered as follows :- 'Optical Fibre Cables (OFC) imported by Vodafone Group of Companies and used in Telecommunication are not classifiable under Customs Tariff Heading 8544 and they would fall under Customs Tariff Heading 9001'." 3. Learned Advocate Shri T. Viswanathan for the assessee appel....

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....tical Fibre Cables imported by the appellants, the Larger Bench of this Tribunal has decided the issue on merit against the assessee observing that the same is classifiable under Customs Tariff Heading 9001 of the Customs Tariff Act, 1975. Therefore, the appeals filed by the assessees are accordingly dismissed. 7. As far as Appeal Nos. C/54 & 55/2010 are concerned, in addition to confirmat....