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I am directed to refer your letter No.S / 26 - Misc. - 323/96- VB dated 17 June, 1996 on the subject mentioned above and to say that S.No. 33 of Notification 91/89-Cus. dated 01/03/1998 (presently Sr. No. 22, List 9 to Notfn.No. 36/96-Cus dated 23.7.1996) would cover polarisation holding fibres, plastic fibres and large core fibres and also cables made from these fibres. Pending cases of assessment may kindly be finalised accordingly.