2026-VIL-127-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Optical Ground Wire (OPGW) Fiber Optic Cable, Customs Tariff Heading 8544 70 90 vs 9001 00 00 – Respondents imported Optical Ground Wire (OPGW) Fiber Optic Cable classifying the same under Customs Tariff Heading (CTH) 8544 70 90 - Show Cause Notice issued alleging that the product should be classified under CTH 9001 00 00 and demanded differential duty along with interest and penalty. The Adjudicating Authority confirmed the demand for imports during 11/06/2019 to 11/06/2021, but dropped the demand for imports during 16/6/2016 to 10/06/2019 on the ground of limitation period - Whether the OPGW Fiber Optic Cable should be classified under CTH 8544 70 90 or 9001 00 00 – HELD - The issue has been under litigation for about two decades with different views taken by various Benches. The Larger Bench decision in the case of Vodafone, which held that the goods are classifiable under CTH 9001 00 00, was stayed by the Supreme Court and the issue was sub-judice - the issue of classification was a matter of interpretation and the appellant had cleared the goods by filing Bills of Entry without concealing any facts. The suppression clause cannot be applied in such cases. The Revenue's appeal against the dropping of the demand for the extended period is dismissed as the Department did not have any evidence in the form of a test report to contradict the earlier test report which was accepted by the Department - For the normal period, the appellant's claim was backed by the earlier test report accepted by the Department, and the Revenue did not have any concrete evidence in the form of a sample test report to support its argument for classification under CTH 9001 00 00. Each consignment must be assessed separately, and test reports of one consignment cannot be made applicable to other consignments - The Revenue's appeal is dismissed and the appeal filed by the importer is allowed
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