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TMI Blog2017 (4) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Pahwa, Adv ORDER Per Justice ( Dr ) Satish Chandra The present appeal is filed by the Department against the order-in-appeal no.42/CE/DLH/2010 dated 03.03.2010 passed by the Commissioner of Central Excise (Appeals), Delhi-I. 2. The brief facts of the case are that the assessee-Respondents were engaged in the manufacture of the various types of cables falling under CETH No. 544.00 of the Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rajender Kumar, Proprietor of the assessee-Respondents, was recorded wherein he has explained as to how the said imported material was used. Finally, the demand was raised. Being aggrieved, the assessee-Respondents has filed the appeal before this Tribunal who vide its Final Order No. 271/05-NB-A dated 23.02.2005 remanded the matter to the original authority. 3. It is the second round of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring of the optical fibre cable as strength members. The metal free optical fibre cable do not have any copper conductor. The sample have been examined and it was found that the above stated manufacturers have directly extruded the raw fibre glass roving along with 2 copper conductors to make the drop wire. In this case the Raw Fibre Glass Roving has been used to meet the strength requirement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audited by the concerned Revenue Audit Department as per Audit Report dated 06.09.2000. Thus, it appears that the Department was well aware of the fact that Fibre Glass Roving imported by the assessee-Respondents were used in the overhead Telecommunication PVC Cables with Fibre Glass Roving extruded with Copper Conductor as strength member for reinforcement. When it is so, then we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes into existence simultaneously which are used in the telecommunication. Thus, the condition of the Notification Nos. 20/99 was fulfilled. So, the assessee-Respondents were entitled for the exemption. When it is so, then we are not inclined to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned therein. 7. In the result, the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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