https://www.taxtmi.com/caselaws?id=764731 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. en-us Thu, 16 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764731 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. Case-Laws Customs Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764731