https://www.taxtmi.com/caselaws?id=86164 Coil cords, plug wires, straight or connection cords, rosettee cord and gemini cord were treated as classifiable under Heading 85.44, because that heading covers insulated wires, cables and other insulated electric conductors. Heading 85.48 was applied only as a residuary entry where goods do not fit a specific heading, and it was therefore excluded for these products. The common trade understanding that the goods fell within Heading 85.44 was accepted, and no material was produced to displace that classification. The operative result was classification under Heading 85.44 rather than the residuary heading. en-us Tue, 15 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86164 Coil cords, plug wires, straight or connection cords, rosettee cord and gemini cord were treated as classifiable under Heading 85.44, because that heading covers insulated wires, cables and other insulated electric conductors. Heading 85.48 was applied only as a residuary entry where goods do not fit a specific heading, and it was therefore excluded for these products. The common trade understanding that the goods fell within Heading 85.44 was accepted, and no material was produced to displace that classification. The operative result was classification under Heading 85.44 rather than the residuary heading. Case-Laws Central Excise Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86164