Tariff classification of bus ducts turns on insulation; uninsulated goods remain classifiable under Sub-heading 8538.00.

Bus ducts used to carry large current concentrations were held not classifiable under Heading 85.44 because that heading required insulation, as supported by the tariff description and HSN Explanatory Notes. The factual finding that the goods were not insulated was not displaced by any contrary material. The goods were therefore correctly classifiable under Sub-heading 8538.00, consistent with the Department's earlier acceptance of that classification.

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Issues: Whether the product Bus Duct was correctly classifiable under Heading No. 85.44 of the Central Excise Tariff or under Sub-heading No. 8538.00.

Analysis: The product was described as bus ducts meant to carry large current concentrations from generators to transformers and auxiliary station equipment. The classification had earlier been accepted by the Department under Heading No. 85.38. The appellate authority found that classification under Heading No. 85.44 required insulation, supported by the heading description and the HSN Explanatory Notes, and the factual position that the goods were not insulated was not contradicted. No material was shown to disturb those findings.

Conclusion: The goods were not classifiable under Heading No. 85.44 and were correctly classifiable under Sub-heading No. 8538.00.

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