Classification of bus-ducts as insulated conductors under tariff law, with detachable accessories classified separately under their own headings. Bus-ducts composed of aluminium conductors supported on insulators within a metal duct, incorporating isolation and linking provisions and supplied with auxiliary devices, are classifiable under heading No.85.44 as insulated electric conductors; lightning arrestors, surge suppressors and potential transformers supplied with them must be classified separately under their own headings per HSN explanatory notes and Rule (4) interpretation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of bus-ducts as insulated conductors under tariff law, with detachable accessories classified separately under their own headings.
Bus-ducts composed of aluminium conductors supported on insulators within a metal duct, incorporating isolation and linking provisions and supplied with auxiliary devices, are classifiable under heading No.85.44 as insulated electric conductors; lightning arrestors, surge suppressors and potential transformers supplied with them must be classified separately under their own headings per HSN explanatory notes and Rule (4) interpretation.
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