Classification of thermocouple extension cable under tariff headings turned on Chapter 90 note and earlier Larger Bench reasoning.

Thermocouple extension cable was held not classifiable under Heading 8544.90 because the classification dispute was controlled by an earlier Larger Bench ruling on mineral insulated thermocouple leads connecting a thermocouple and a pyrometer. The reasoning accepted that Heading 85.44 covers electric conductors, but found that the treatment of optical fibre cables and the scope of Note 1(h) to Chapter 90 prevented goods of this nature from being brought into Heading 85.44 merely because they were described as thermocouple leads. As no basis was shown to depart from the earlier ruling, classification under Heading 90.25 was sustained.

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Issues: Whether thermocouple extension cable was classifiable under Heading 8544.90 or under Heading 90.25 of the Schedule to the Central Excise Tariff Act, 1985.

Analysis: The dispute was governed by an earlier Larger Bench decision dealing with mineral insulated thermocouple leads used to connect a thermocouple and a pyrometer. The reasoning accepted that Heading 85.44 covers electric conductors, but the specific treatment of optical fibre cables and the scope of Note 1(h) to Chapter 90 showed that goods of this nature could not be brought within Heading 85.44 merely because they were described as thermocouple leads. The Revenue also did not show why the Larger Bench ruling was inapplicable on the facts of the present case.

Conclusion: The goods were not classifiable under Heading 8544.90 as claimed by the Revenue and the classification adopted under Heading 90.25 was sustained.

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