TMI Blog2000 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. The issue involved in this appeal filed by M/s. Maharashtra Wire Indus. is whether side and centre connections for impedance bond is classifiable under heading 85.30 as claimed by the appellants or under heading 85.44 of the Schedule to the Central Excise Tariff Act as confirmed by the Collector (Appeals) under the impugned order. 2. Shri R. Swaminathan, learned Consultant, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned product is not known as electric insulated conductor in the trade; that they do not carry out any process of insulation as the plastic sleeves are fitted only with a view to protect wire ropes against damage, rusting and corrosion; that the product only conveys sensitivity and not the electrical current. He also submitted that they were availing the exemption under notification No. 175/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of HSN below heading 85.44 wherein it is mentioned that wire, cables, etc. remain classified in heading 85.44 if cut to length or fitted with connector (for example, plugs, socket, lugs, jacks, sleeves or terminals) at one or both ends. The learned DR contended that heading 85.44 covers all insulated wires and cables; that merely because it is used in an installation it does not become part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sensitivity by electricity and as such it is electrical conductor warranting classification under heading 85.44. The mere fact that the impugned product is used for side connection to the impedance bond in track circuit of railway electric signalling will not make it as a part of electrical signalling, safety or traffic control equipment of railways. Nothing has been brought on record in support o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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