Tariff classification of connectors on short length wires confirmed under Heading 8544, not Heading 8536.90.

Connectors attached to short length wires were treated as classifiable under Heading 8544 of the Central Excise Tariff, because that heading covers insulated wires, cables and electric conductors whether or not fitted with connectors. The Tribunal relied on its earlier ruling on the same classification issue and rejected classification under Heading 8536.90. The operative effect was that the goods remained within Heading 8544 rather than Heading 8536.90, confirming the applicable tariff treatment for such wire-and-connector combinations.

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Issues: Whether connectors attached to short length wires are classifiable under Heading 8536.90 or Heading 8544 of the Central Excise Tariff Act, 1985.

Analysis: The Tribunal noted that the point in issue was directly covered by its earlier decision, which held such connectors to be classifiable under Heading 8544. It was further observed that Heading 8544 covers insulated wires, cables and electric conductors, whether or not fitted with connectors.

Conclusion: The goods were held classifiable under Heading 8544, not under Heading 8536.90, and the appeal failed.

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