2017 (7) TMI 583

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..... ORDER Per: D.N. Panda None present for respondent. 2. Learned DR says that the goods imported under bill of entry No.854053 dated 31.7.2006 described as "Electric conductors 7/8" (for telecommunication purpose)" was rightly classified by the adjudicating authority under CTH 85442010 being such goods were co-axial cables. But learned Commissioner (Appeals) brought the goods under CTH 85444190 .....

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..... f entry, it is categorically clear that co-axial cable falls under CTH 85442010. For convenience of reading, the relevant tariff entry is reproduced below:- "8544   Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, wh .....

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..... ubber insulated 85444190 - Other"  A specific entry in tariff excludes other goods embraced by different tariff entries and even may be under 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 .....

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