Tariff classification of television antenna wire turns on its actual use as antenna part or signal conductor.

Television antenna wire was disputed as either antenna parts under Heading 8529.00 or wire and cables under Heading 8544.00. Section Note 2(a) to Section XVI of the Central Excise Tariff requires parts and accessories to be classified under the specific heading applicable to them, so the decisive issue was the goods' exact use. Because no categorical finding had been recorded on whether the goods functioned as conductors for signal transmission or as parts of aerials or antennas, remand for factual determination was justified and the Revenue's challenge failed.

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Issues: Whether television antenna wire was correctly to be classified as parts of antenna under Heading 8529.00 or as wire and cables under Heading 8544.00, and whether the remand for determining its exact use was justified.

Analysis: Section Note 2(a) to Section XVI of the Central Excise Tariff provides that parts and accessories falling under a specific heading must be classified in that heading. The appellate authority recorded that if the goods were used as conductors for transmitting signals, they would fall under the specific heading for wires and cables, but if they were in fact parts of aerials or antennas, they could be classified under the heading for antenna parts. As no categorical finding had been recorded on the exact use of the goods, the matter was sent back for factual determination.

Conclusion: The remand order was and the Revenue's challenge failed; the appeal was rejected.

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