TMI Blog2001 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... plication similar to insulated wires and cables and as such the impugned product cannot be treated and classified as parts of the machinery or equipment with which or in which they are used; that Heading 85.44 of the Tariff covers insulated wire/cable whether or not fitted with connectors and accordingly the product is classifiable under the said Heading. He also referred to the Explanatory Note of HSN under Heading 85.44 which states that "wire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends. He further mentioned that the Explanatory Notes of HSN do not contain any exclusion clause to exclude the impugned product from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s classifiable under Heading 85.36 of the Tariff. He, further, stated that the Indian Institute of Technology, Mumbai, under its letter, dated 22-1-1993, has opined that the product be classified under Heading 85.36 rather than under 85.44; that Explanatory Note of HSN under Heading 85.36 states that other connectors, terminals, terminal strips, etc., include small squares of insulating material fitted with electrical connectors (dominoes), terminals which are metal parts intended for the reception of conductors, and small metal parts designed to be fitted on the end of electrical wiring to facilitate electrical connection. He also referred to page 1521 of HSN Explanatory Notes and contended that it is apparent that for falling under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The description in Headings 85.44 speaks of insulated wires fitted with connectors. This classification will hold, where the wire is sold as such. But where such wire fitted with connectors is made with a specific end use in mind, that is where it is designed as part of a specific apparatus then its classification would be warranted under that sub-heading which is designed for inclusion of such parts. In the present case such wire connectors are used by people who make Tape-recorders or Television receivers. Shri Nankani cited the order of the Tribunal in the case of Delton Cables Ltd. v. Collector - 1998 (98) E.L.T. 728 (Tribunal). In this case the Revenue had classified similar products under Heading 85.44. The Tribunal observed that sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 85.44 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. 85.22 Parts and accessories suitable for use solely or principally with the apparatus of Heading Nos. 85.19 to 85.21. 85.29 Parts suitable for use solely or principally with the apparatus of Heading Nos. 85.25 to 85.28. 5. Heading 85.44 expressly covers insulated wire/cable and other insulated electric conductors, whether or not fitted with connectors. The Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are goods included in any of the headings of Chapters 84 85 are in all cases to be classified in their respective headings. Rule 2(b) which provides that parts which are suitable for use solely or principally with particular machine or apparatus are classified in the same heading as those machines or apparatus, does not apply to parts which in themselves constitute an article covered by a heading of Chapters 84 and 85. These are in all cases classified in their appropriate heading even if specially designed to work as part of a specific machine. Accordingly Note 2(b) cannot be applied in the present matter for the purpose of classification as the impugned goods are classifiable by applying Note 2(a) to Section XVI. 7. We do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
