https://www.taxtmi.com/caselaws?id=354223 Optical fibre cables with dual acrylate coating were examined for tariff classification under the distinction between Heading 8544 and Heading 9001. The tariff text and HSN were read contextually, and the ative question was whether the fibres were individually sheathed, as required by Heading 8544, or merely coated. The expressions "sheath" and "coating" were treated as different in ordinary, scientific and tariff usage, and technical material, foreign rulings and supplier views were found insufficient to equate acrylate coating with sheathing. The cables were therefore excluded from Heading 8544 and classified under Heading 9001. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 25 Sep 2019 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354223 Optical fibre cables with dual acrylate coating were examined for tariff classification under the distinction between Heading 8544 and Heading 9001. The tariff text and HSN were read contextually, and the ative question was whether the fibres were individually sheathed, as required by Heading 8544, or merely coated. The expressions "sheath" and "coating" were treated as different in ordinary, scientific and tariff usage, and technical material, foreign rulings and supplier views were found insufficient to equate acrylate coating with sheathing. The cables were therefore excluded from Heading 8544 and classified under Heading 9001. Case-Laws Customs Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354223