Electric conductors retain tariff classification under the specific heading despite special furnace design and end-use.

Where water-cooled heads, cables and bus bars manufactured for an induction furnace were admittedly electric conductors, they remained classifiable under Heading 8544.00 as insulated electric conductors. Their design for a specific furnace location and special end-use did not shift them to Heading 8514.00 as furnace parts or to Heading 8548.00 as electrical parts of machinery or apparatus. The tariff heading expressly covering electric conductors prevailed over the assessee's end-use based argument, so the classification under Heading 8544.00 was affirmed and the Revenue's view sustained.

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Issues: Whether water cooled heads/cables and bus bars manufactured for an induction furnace were classifiable as electric conductors under Heading 8544.00 or under Heading 8514.00 as parts of induction furnace and Heading 8548.00 as electrical parts of machinery or apparatus.

Analysis: The items were admitted to be electric conductors. The assessee's contention was that, because they were designed for specific locations in the furnace and for special use, they should be treated as furnace parts or electrical parts elsewhere covered in the tariff. The tariff entry specifically covering insulated electric conductors was held to apply once the goods were admittedly conductors, and their special-purpose character did not take them of that heading.

Conclusion: The goods were correctly classifiable under Heading 8544.00 and not under Headings 8514.00 or 8548.00. The finding was against the assessee and in favour of the Revenue.

Final Conclusion: The classification adopted in the impugned order was affirmed and the appeal failed.

Ratio Decidendi: Where goods are admittedly electric conductors, their special design or specific end-use does not displace classification under the tariff heading specifically covering insulated electric conductors.

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