2006 (1) TMI 390

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..... Manoj Sharma, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. The Common issue is involved on these appeals, therefore, are being taken up together. 2. Heard both sides. 3. The appellants made import of Fibre Glass Roving and claimed the benefit of Customs Notification No. 23/98, dated 2nd June, 1998 which provides co .....

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..... ith fibre glass grade and roving as strength member and the fibre grade roving strength member shall be in single roving and with a minimum of 2400 TEX and shall confirm to BS 3691. The contention is that as per norms of BS 3691 E-Glass fibre roving are for reinforcement of polyester and epoxy resin systems. The appellants are using the imported fibre glass roving to make solid rigid fibre glass a .....

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..... ssed with the particular grade of rasin to make solid rigid fibre rods. These rods are used in the manufacture of optical fibre cable. The metal fibre optical fibre cable does not have any copper conductor. It is also mentioned that appellants manufacturing by directly extruded the raw fibre glass roving along with two copper conductors to make drop wire and the raw fibre glass roving has been use .....

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