Tariff classification of cable jointing goods follows essential character and specific heading 85.47 over general plastic entry.

Imported cable jointing and insulating goods were held to fall under heading 85.47 of the Customs Tariff Act because their essential character, design and end use were as insulating fittings for cable jointing and termination. The specific tariff entry prevailed over the general plastic entry in heading 39.26, particularly where the goods were substantially made of insulating material and only minor metal parts were used for assembly. The fact that the goods were not imported in kit form did not change their classification, and the assessment treating them under heading 39.26 could not be sustained.

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Issues: Whether the imported cable jointing and insulating goods were classifiable under heading 85.47 of the Customs Tariff Act as insulating fittings, or under heading 39.26 as plastic articles.

Analysis: The goods were designed for insulating, jointing and terminating cables, were wholly or substantially made of insulating material with only minor metal components for assembly, and were understood by actual users as insulating material for cable jointing. The earlier Division Bench decision on similar cable jointing kits had held that heading 85.47, being a specific entry for insulating fittings, prevailed over the general or omnibus plastic entry in heading 39.26. The Revenue had also accepted that view through its circular, and the fact that the present goods were not imported in kit form did not alter their essential character or the applicable tariff entry.

Conclusion: The goods were correctly classifiable under heading 85.47 of the Customs Tariff Act and not under heading 39.26, and the impugned assessment order could not be sustained.

Ratio Decidendi: For tariff classification, the specific entry governing the essential character and use of the goods prevails over a general or residuary entry, and goods used as insulating fittings for cable jointing are classifiable under heading 85.47.

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