Insulated electric conductors fall under specific tariff heading, not residuary classification, where trade understanding supports it.

Coil cords, plug wires, straight or connection cords, rosettee cord and gemini cord were treated as classifiable under Heading 85.44, because that heading covers insulated wires, cables and other insulated electric conductors. Heading 85.48 was applied only as a residuary entry where goods do not fit a specific heading, and it was therefore excluded for these products. The common trade understanding that the goods fell within Heading 85.44 was accepted, and no material was produced to displace that classification. The operative result was classification under Heading 85.44 rather than the residuary heading.

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Issues: Whether coil cords, plug wire/cords, straight/line/connection/rosettee cord and gemini cord were correctly classifiable under Heading 85.44 of the Central Excise Tariff Act, 1985 or under the residuary Heading 85.48.

Analysis: Heading 85.48 was treated as a residuary entry applicable only when goods were not covered by a specific heading. The products in question were cords and wires and fell within the wider language of Heading 85.44 covering insulated wires, cables and other insulated electric conductors. The finding of the lower appellate authority that the goods were understood in common trade parlance as falling under Heading 85.44 was accepted, and no material was produced to dislodge that conclusion.

Conclusion: The goods were correctly classifiable under Heading 85.44 and not under Heading 85.48.

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