https://www.taxtmi.com/caselaws?id=80861 Tariff classification depended on the goods' primary function and common trade identity. PVC insulated galvanised or tinned steel wire used as a detonator lead wire was not treated as an electric wire or cable under the residuary-era tariff because the record did not show it was ordinarily known and used as such; the residuary entry applied only where no specific entry reasonably covered the goods. Under the Central Excise Tariff, the same product answered the description of an insulated electric conductor under Heading 85.44, but it was not itself a detonator or igniter component under Heading 36.03. en-us Fri, 12 Oct 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80861 Tariff classification depended on the goods' primary function and common trade identity. PVC insulated galvanised or tinned steel wire used as a detonator lead wire was not treated as an electric wire or cable under the residuary-era tariff because the record did not show it was ordinarily known and used as such; the residuary entry applied only where no specific entry reasonably covered the goods. Under the Central Excise Tariff, the same product answered the description of an insulated electric conductor under Heading 85.44, but it was not itself a detonator or igniter component under Heading 36.03. Case-Laws Central Excise Fri, 12 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80861