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Issues: Whether the side and centre connections for impedance bond are classifiable under Heading 85.30 as parts of railway signalling equipment or under Heading 85.44 as insulated conductors.
Analysis: The product consisted of galvanised wire insulated with PVC sleeves, with lugs welded at both ends. Its use in the railway track circuit did not by itself establish that it formed part of railway signalling, safety or traffic control equipment. The decisive feature was its character as an insulated electrical conductor, and the cited classification principle supported inclusion under Heading 85.44 rather than Heading 85.30.
Conclusion: The goods were held classifiable under Heading 85.44 and not under Heading 85.30.
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