Specific tariff classification governs insulated wire with connectors; it stays in the dedicated heading, not parts headings.

Insulated wire or cable fitted with connectors remains classifiable under Heading 85.44 because that heading expressly covers insulated conductors, whether or not fitted with connectors. Cutting the wire to size and attaching or soldering connectors does not change its essential character or move it to parts headings for specified apparatus. The HSN Explanatory Notes support the same treatment for wire or cable cut to length or fitted with connectors. Section XVI Note 2(a) keeps goods in the heading in which they are already covered, and Note 2(b) cannot be used to shift such goods into a general parts classification merely because they are suitable for use with particular apparatus.

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Issues: Whether insulated wire or cable fitted with connectors is classifiable under Heading 85.44 of the Schedule to the Central Excise Tariff Act, or under Headings 85.22 or 85.29 as parts suitable for use with specified apparatus.

Analysis: Heading 85.44 expressly covers insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors. The product in question consisted of insulated wire purchased, cut to size and fitted or soldered with connectors, and was therefore a new excisable commodity falling squarely within that heading. The HSN Explanatory Notes also indicate that wire or cable remains classified under Heading 85.44 even when cut to length or fitted with connectors. By contrast, Note 2(a) to Section XVI requires goods already included in a heading of Chapters 84 or 85 to be classified in that heading, and Note 2(b) cannot be used to shift such goods into a parts heading merely because they are suitable for a particular apparatus.

Conclusion: The goods are classifiable under Heading 85.44 and not under Headings 85.22 or 85.29. The classification view supporting Heading 85.44 was upheld, in favour of Revenue.

Ratio Decidendi: Where insulated wire or cable fitted with connectors is specifically covered by a tariff heading, it must be classified under that specific heading and cannot be reclassified as parts of machinery or apparatus by invoking the general parts provisions of Section XVI.

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