AMP INDIA LIMITED Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) THE issue in dispute is the eligibility of Optical Fibre Cables imported from Taiwan by the appellants herein, claiming classification under Customs Tariff Heading 8544.70 to the benefit of concessional rate of duty under Notification No. 11/97 -Cus., dated 1 -3 -1997.

(2.) WE have heard both sides.

(3.) SL . No. 165 of the Table annexed to the Notification, which is claimed by the appellants, covers goods falling under Chapter 84, 85 or 90 and specified in List 15. Sl. No. 22 of List 15, which according to the importers covers the goods in question, covers Special Purpose Optical Fibres namely polarisation holding fibres, plastic fibres and large core fibres. The claim of the appellants that Optical Fibre Cables imported by them are covered under the Notification as Large Core Fibres is based upon the clarification issued by the Department of Electrical Communication Engineering, Indian Institute of Science, Bangalore.