https://www.taxtmi.com/caselaws?id=53974 Classification of optical fibre cables depended on whether the fibres were individually sheathed. The manufacturing evidence showed only a thin UV-cured acrylate protective coating, colouring, loose tubes and stranding, which did not establish individual sheathing as required for Heading 85.44. Revenue produced no technical material to prove that the coating amounted to individual sheathing, while the technical opinion and certification relied on by the assessee supported classification outside Heading 85.44. End use was held irrelevant to tariff classification, and the cables were accepted under Heading 90.01. en-us Wed, 13 Apr 2005 00:00:00 +0530 Thu, 16 May 2024 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53974 Classification of optical fibre cables depended on whether the fibres were individually sheathed. The manufacturing evidence showed only a thin UV-cured acrylate protective coating, colouring, loose tubes and stranding, which did not establish individual sheathing as required for Heading 85.44. Revenue produced no technical material to prove that the coating amounted to individual sheathing, while the technical opinion and certification relied on by the assessee supported classification outside Heading 85.44. End use was held irrelevant to tariff classification, and the cables were accepted under Heading 90.01. Case-Laws Central Excise Wed, 13 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53974