https://www.taxtmi.com/caselaws?id=48641 The Authority ruled that the optical fibre cables proposed for import were not "made up of individually sheathed fibres," leading to their classification under Tariff Item 9001 10 00 instead of Heading 8544. The decision highlighted the difference between coating and sheathing, determining that the improved coating technology did not meet the sheathing criteria. The ruling, issued on 28-2-2006, clarified the classification under the Customs Tariff Act, 1975, emphasizing the necessity to fulfill specific requirements for tariff heading classification. en-us Tue, 28 Feb 2006 00:00:00 +0530 Thu, 28 Sep 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48641 The Authority ruled that the optical fibre cables proposed for import were not "made up of individually sheathed fibres," leading to their classification under Tariff Item 9001 10 00 instead of Heading 8544. The decision highlighted the difference between coating and sheathing, determining that the improved coating technology did not meet the sheathing criteria. The ruling, issued on 28-2-2006, clarified the classification under the Customs Tariff Act, 1975, emphasizing the necessity to fulfill specific requirements for tariff heading classification. Case-Laws Customs Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48641