Wiring harness classification follows earlier Tribunal view and falls under Heading 8544.00, not Heading 8708.00.

Wiring harness classification under the Central Excise Tariff was determined by applying an earlier Tribunal ruling that treated such goods as falling under Heading 8544.00. The claim for classification under Heading 8708.00 was rejected because the binding prior view governed the dispute. The operative effect is that wiring harness is classifiable under Heading 8544.00 rather than Heading 8708.00.

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Issues: Whether wiring harness is classifiable under Heading 8708.00 or under Heading 8544.00 of the Central Excise Tariff Act.

Analysis: The classification dispute was resolved by applying the Tribunal's earlier decision on wiring harness, which held that such goods fall under Heading 8544.00. In light of that binding view, the assessee's claim for classification under Heading 8708.00 was not accepted.

Conclusion: Wiring harness is classifiable under Heading 8544.00 of the Central Excise Tariff Act, and the appeal fails.

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