2004 (8) TMI 458

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..... spondent. [Order per : Jyoti Balasundaram, Member (J) (Oral)]. 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 Tab .....

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..... es with core diameters greater than 25 micrometers could be safely classified as large core irrespective of other parameters. In other words, he has only given his opinion on Optical Fibres and not on Optical Fibre Cables. We, therefore, agree with the authorities below that the goods are not covered by the Notification, uphold the impugned Order and dismiss the appeals. - - TaxTMI - TMITax - .....

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