Central Excise - Classification of pigtail/patchcord made of fibres - Clarification regarding

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..... epartment of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Classification of pigtail/patchcord made of fibres - Clarification regarding. Doubts have been expressed about the classification of pigtails and patchcords as to whether the products are classifiable under chapter heading 85.44 as optical fibre cables, made up of individually sheathed fibr .....

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..... ould be under Heading 90.33. 3. The matter has been examined. It was felt that classification under Heading 90.33 is not appropriate as patchcords/pigtails are not (mainly) used as parts or accessories for machines, appliances, instruments or apparatus of Chapter 90. 4. HSN explanatory notes at page 1404 and 1459 explains the goods covered under Heading 85.44 and 90.01 respectively. The pigtai .....

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..... he term individually sheathed fibres can also mean a single fibre individually sheathed and then put in a cable. Board is, therefore, of the view that the pigtails and patchcords having individually sheathed fibres appropriately merit classification under Chapter Heading 85.44 of Central Excise Tariff Act, 1985 as optical fibre cables, made up of individually sheathed fibres. 6. Trade and field .....

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