Tariff classification of thermocouple extension wires upheld under insulated cable heading, not as pyrometer parts or accessories.

Compensating cables and thermocouple extension wires used in temperature-control equipment were treated as insulated electric conductors rather than parts or accessories of thermocouple pyrometers. Their construction, technical function, and test material showed that they conveyed the thermoelectric effect to the measuring instrument and fell within Heading 8544, which was broad enough to cover insulated cables used in electrical apparatus. The claim under Heading 9033 was rejected because the goods were not classified as pyrometer accessories for tariff purposes. The Revenue's classification under Heading 8544 was upheld.

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Issues: Whether compensating cables or thermocouple extension wires are classifiable under Heading 8544 as insulated cables or under Heading 9033 as parts and accessories of thermocouple pyrometers.

Analysis: The goods were found to be used as conductors in temperature control equipment and to convey thermoelectric effect to the measuring instrument. Their construction, test reports, and technical material showed that they function as insulated cables used in conjunction with thermocouples and not merely as accessories of the pyrometer. Heading 8544 was held to be wide enough to cover insulated electric conductors used in electrical machinery, apparatus, or installations, including cables made of different metals, while the claim under Heading 9033 was rejected because the item was not treated as a part or accessory of the pyrometer for tariff purposes.

Conclusion: The goods are classifiable under Heading 8544 of the Central Excise Tariff Act, 1985 and not under Heading 9033; the classification adopted by the Revenue was upheld.

Final Conclusion: The appeal failed and the impugned classification was sustained.

Ratio Decidendi: Where a cable is commercially and functionally used as an insulated electric conductor in temperature-control equipment, it is classifiable according to its principal tariff description and not as a part or accessory of the measuring instrument merely because it assists that instrument in operation.

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