Tariff classification of fibre cable turns on physical characteristics, and the Revenue must prove Heading 9001 with reliable evidence.

Tariff classification of Optical Power Ground Wire Fibre Cable depended on the product's actual physical characteristics, especially whether the fibres were individually sheathed. The Revenue did not produce the sample test report or other clinching evidence needed to prove classification under Heading 9001, and classification could not be sustained on assumptions, public-domain catalogues, or end-use considerations where the tariff did not adopt an end-use test. In the absence of reliable proof, the Revenue failed to discharge its burden, the denial of the assessee's claim could not stand, and the classification adopted by the lower authorities was set aside with consequential relief.

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Issues: Whether the imported Optical Power Ground Wire Fibre Cable was classifiable under Heading 8544 or Heading 9001, and whether the exemption under Notification No. 24/2005-Cus was available.

Analysis: The classification turned on the actual physical nature of the imported goods, particularly whether the fibres were individually sheathed. The record did not contain the sample test report or other clinching evidence of the product's characteristics, although such evidence was necessary given the competing tariff entries and the departmental circular on misclassification of optical fibre cables. The burden lay on the Revenue to establish the proposed classification, and classification could not rest on assumptions, public-domain catalogues, or end-use considerations where the tariff description itself did not adopt an end-use test. In the absence of superior evidence and without proof that the goods satisfied Heading 9001, the Revenue failed to discharge its burden.

Conclusion: The goods were not shown to be classifiable under Heading 9001, and the impugned order denying the appellant's claim could not stand. The issue was decided in favour of the assessee.

Final Conclusion: The classification adopted by the lower authorities was set aside, and the appeal succeeded with consequential relief.

Ratio Decidendi: Where tariff classification depends on a product's physical characteristics, the Revenue must prove those characteristics with reliable evidence, and classification cannot be sustained on assumptions or inferior proof when better evidence is available.

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