Specific tariff entry prevails for co-axial cables, restoring classification under the proper Customs heading.

Imported electric conductors for telecommunication use were held classifiable as co-axial cables under sub-heading 85442010 because the tariff contains a specific entry covering co-axial electric conductors. The competing entry for fitted-with-connectors telephone cables under sub-heading 85444190 could not prevail where the goods matched the more specific description. The classification principle applied is that a specific tariff entry governs over a broader or competing residual description. On that basis, the adjudicating authority's classification was restored and the contrary appellate classification was rejected.

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Issues: Whether the imported goods described as electric conductors for telecommunication purpose were classifiable under sub-heading 85442010 as co-axial cables or under sub-heading 85444190 as other fitted-with-connectors telephone cables.

Analysis: The goods admittedly fell within Chapter 85 of the Customs Tariff Act, 1975. On reading Heading 8544, co-axial cable is specifically covered under the entry for co-axial cable and other co-axial electric conductors, while the competing entry under fitted-with-connectors telephone cables did not govern goods whose tariff description matched co-axial cable. A specific tariff entry excludes resort to a different and more general entry for the same goods. Since the imported goods were meant for telecommunication use and were found to be co-axial cables, the appellate classification was incorrect.

Conclusion: The goods were correctly classifiable under sub-heading 85442010, and the contrary classification under sub-heading 85444190 was rejected.

Final Conclusion: The classification adopted by the adjudicating authority was restored and the appeal succeeded.

Ratio Decidendi: Where the tariff contains a specific entry for a described product, classification must be made under that specific entry and not under a different residual or competing entry covering another category of goods.

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