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of <h1>Pigtails and Patchcords Classified as Optical Fibre Cables Under Heading 85.44 in Central Excise Tariff Act.</h1> The circular addresses the classification of pigtails and patchcords made of optical fibres under the Central Excise Tariff Act, 1985. There was uncertainty whether these items should be classified under Heading 85.44, 90.01, or 90.33. The circular clarifies that pigtails and patchcords, which consist of individually sheathed fibres, should be classified under Heading 85.44 as optical fibre cables. This decision is based on the interpretation that even a single sheathed fibre can fall under this heading, as per the General Clauses Act. The circular advises trade and field formations to follow this classification.
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