https://www.taxtmi.com/article/detailed?id=308 Classification under the Customs Tariff depends on HSN rules and physical characteristics such as whether optical fibers are "individually sheathed." Subheading 8544.70 covers optical fiber cables made up of individually sheathed fibers, while Subheading 9001.10 covers cables whose fibers are not individually sheathed. The proper officer conducting assessment is tasked with classification, valuation and import policy determinations; the Commissioner (Adjudication) lacks jurisdiction to decide tariff classification and must allow importers opportunity to present technical evidence before classification and any linked penalty or exemption decisions are made. en-us Sat, 14 Mar 2009 00:00:00 +0530 Mon, 16 Mar 2009 10:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=308 Classification under the Customs Tariff depends on HSN rules and physical characteristics such as whether optical fibers are "individually sheathed." Subheading 8544.70 covers optical fiber cables made up of individually sheathed fibers, while Subheading 9001.10 covers cables whose fibers are not individually sheathed. The proper officer conducting assessment is tasked with classification, valuation and import policy determinations; the Commissioner (Adjudication) lacks jurisdiction to decide tariff classification and must allow importers opportunity to present technical evidence before classification and any linked penalty or exemption decisions are made. Articles Customs - Import - Export - SEZ Sat, 14 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=308