9911796707
TMI Blog2025 (1) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... les of Heading 9001 are not individually sheathed and specifically excluded products of 8544. This alert was all the more reason to preserve clinching evidence of the product by drawing samples and seeking the opinion of an expert. This critical evidence is missing in the present case. The goods have also been cleared for home consumption and are not available for examination. It is seen that the imports were made against a contract with TNEB. It was very likely that the contract would specify the product description and requirement which could have been used as a reference point. However, the same has also not been relied upon in the impugned order. While seeking to classify a product it was for the departmental authorities to gather the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes the validity of the classification and any consequent denial of exemptions. The classification under Heading 9001 was not justified, and the exemption denial was incorrect. Appeal disposed off. - SHRI P. DINESHA, MEMBER (JUDICIAL) AND SHRI M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Shridev Vyas, Advocate for the Appellant Smt. Anandalakshmi Ganeshram, Authorized Representative for the Respondent ORDER This appeal is against Order in Appeal C. Cus. II No. 46/2014 dated 31.10.2014 passed by the Commissioner of Customs (Appeals -II), Chennai. 2. Brief facts of the case are that the appellant had filed Bill of Entry No. 3082961 dated 30.3.2011 for clearance of imported Optical Power Ground Wire Fibre Cable (OPGW) and its accessories. They wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the samples were drawn and test results were awaited. However, Ld. Authority was of the opinion that the product, being a composite good it was the function or use which was relevant for classification and that since catalogues were available in the public domain, testing can be waived, and the available material facts were enough to decide the classification. The Ld. Advocate submitted that the issue revolved over a very narrow compass. If the imported goods are individually sheathed fibre cables, as claimed by them, then its classification would be under chapter 85, otherwise under chapter 90. Therefore, it was crucial to decide whether the imported goods were individual sheathed fibre or not. He submitted that the question of u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ables other than those of heading 8544, the imported goods (OPGW) are classifiable under the heading 9001. In short, the OFC made up of fibres that are not individually sheathed would be classifiable under the heading 9001. According to the Ld. AR, the imported goods' (OPGW) main function is for telecommunication, thus the same are rightly classifiable under the tariff heading 90011000. And the LAA has rightly denied the benefit of the Notification No 24/2005, S.I. No 28 as claimed by the appellant. She hence prayed that the appeal may be rejected. 4. We have gone through the appeal Memorandum, connected records and have heard the rival parties. We find that the issue involved is the classification of imported Optical Power Ground Wire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartmental authorities to gather the product specification / literature, process of manufacture, compliance to a recogonised standard, contract copy and if required even a test report/ opinion from the appropriate authority and make it a part of the SCN. Classification cannot be made by assumptions and presumptions however so nuanced the order may be, when OPGW available in the market can be both sheathed and unsheathed, as recogonised in the Boards circular above. Moreso when it is this characteristic which is critical for the products classification. Further ultimate usage of a product is not relevant for classification, when the tariff entry refers to no such end use. 8. Without there being clarity on the factual nature and characterist ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
