2017 (7) TMI 583

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..... r the same chapter - The goods being described in the bill of entry is meant for telecommunication purpose, those were unerringly co-axial cables and nothing else. Therefore the order of the learned Commissioner (Appeals) is fundamentally erroneous for which that is set aside and the adjudication order is upheld - appeal allowed - decided in favor of appellant. - C/593/07-Mum - A/87750/17/CB - Da .....

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..... ich covers a particular type of goods within its fold that excludes the other category of goods. Therefore appellate authority is wrong in his approach to set aside the adjudication order. The Chennai Bench of Tribunal has taken the view as was held by Adjudicating Authority in the case of Microqual Techno Pvt. Ltd. - 2011 (274) ELT 289 (Tri.-Chennai). 3. Heard the Revenue and perused the r .....

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..... 8544 11 -- Of copper: 85441110 -- Enamelled 85441190 -- Other 85441910 -- Asbestos covered 85441920 -- Plastic insulated 854 .....

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..... Telephone cables: 85444111 - Dry core paper insulated 85444119 - Other 85444120 - Paper insulated 85444130 - Plastic insulated 85444140 - .....

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