Specific tariff description governs classification of insulated wire and cable fitted with connectors under the Central Excise Tariff.

Insulated wire and cable fitted with connectors were classified according to their specific tariff description rather than as parts or accessories of television or radio sets. The goods were found not to answer the description of parts of populated circuit boards or television receivers, and they were not electrical apparatus for switching or protecting circuits. Applying the rule that a specific tariff heading prevails over a residual or accessory description, the goods fell under Heading 85.44 and not under Headings 85.29 or 85.30 of the Central Excise Tariff. The Revenue's classification position was accepted and the adjudicating authority's classification was restored.

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Issues: Classification of insulated wire/cable fitted with connectors under the appropriate tariff heading.

Analysis: The dispute turned on whether the goods were parts of television or radio sets, as claimed by the assessee, or whether they were insulated electric cables fitted with connectors falling under the tariff entry describing such goods. The goods were found not to answer the description of parts or accessories of populated circuit boards or television receivers. They were held to be insulated wire/cable specifically covered by the relevant tariff heading, and not electrical apparatus for switching or protecting electrical circuits.

Conclusion: The goods were correctly classifiable under Heading 85.44, and not under Heading 85.29 or Heading 85.30, of the Central Excise Tariff.

Final Conclusion: The Revenue's challenge succeeded and the classification adopted by the adjudicating authority was restored.

Ratio Decidendi: Where goods are specifically described by a tariff heading, they must be classified according to that description and not as parts or accessories of another article unless they clearly satisfy that character.

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