1993 (3) TMI 123

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..... batch of Petitions is whether, the subject articles "Components for Cable Jointing Kits" merit classification under Chapter 85 Heading 47, or Chapter 39 Heading 26 of the Customs Tariff Act ('the CTA'). 2. We reproduce the two Headings for ready reference : "85.47- "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly insulating material apart from any mino .....

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..... They have to be joined so that they can go into running length as if they are original. Joints have to be insulated in a sophisticated manner so that they are completely dust, air and water-proof ensuring continued supply of power. The cables are of different sizes and the accurate insulation is to be achieved by automatic shrinking of the insulating sleeves to a pre-determined diameter by a sing .....

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..... , Heading 85,47 contains a specific description of insulating fitting. The principle of "Generalia Specialibus non Derogant" is well known and also applies to classifications of articles under the Customs Tariff. The thread of this principle runs all through even in the General Rules of Interpretation of Entries under the CTA. 6. The other test that can be applied for classification is how the ar .....

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..... materials - unexpanded sleeves". The Respondents contend that at least these items merit classification under Chapter 39. We do not agree. Even raw-material for manufacture of components of cable jointing kits cannot be classified as general plastic articles under omnibus Heading 39.26. They are also insulating material capable of automatic shrinking to pre-determined diameters by a single operat .....

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..... im orders passed by this Court will have to be discharged; but at the request of Mr. Rege, learned Counsel for the Respondents, we direct that they be discharged only after a period of 12 weeks from today. 12. All these petitions are thus allowed and the rule in each of these petitions is made absolute in the above terms. There will be no order as to costs.
Case laws, Decisions, Judgements, O .....

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