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TMI Blog2008 (7) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we note that M/s.Tamil Nadu Telecommunication Ltd. (TTL, for short) have been denied the benefit of Customs Notification No. 24/2005, dated 1-3-2005 in respect of plastic granules imported avowedly for the purpose of manufacture of optical fibre cables. Consequently, differential duty of over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 having to be followed for the purpose. According to M/s.TTL, the final product to be manufactured out of the imported item was classifiable under SH 8544.70, one of the goods specified as final product in the Table annexed to the above notification and, therefore, the imported item was li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned SDR has submitted that, in the case of import of optical fibre cables by another party, the Authority for Advance Ruling decided classification of the item under Heading 90.01. It is pointed out that the cables imported by the said party were undisputedly identical to the ones manufactured by the appellants in India out of the imported granules. While conceding that the decision of the advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the raw material imported by them for the manufacture of the above optical cables. Consequently, the same relief would be available to the penalties imposed on the company and its functionaries. It is ordered accordingly. 3. We are told that similar appeals stand posted to 1-9-2008 for final hearing. The present appeals also will be heard on that date. (Dictated and pronounced in open cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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