https://www.taxtmi.com/caselaws?id=87266 Wiring harness, cable harness and handle bar harness made from cut wires and cables fitted with connectors were held classifiable under sub-heading 8544.00 because the tariff entry for insulated wires and cables covered goods whether or not fitted with connectors, and the specific heading prevailed over a parts-and-accessories description. The process of assembling wires and cables into harnesses amounted to manufacture because it produced a distinct commercial commodity with a different name, character and use, even though the input and final product remained within the same tariff heading. For limitation, the later-period differential duty demand was sustainable after final assessment, while the earlier period remained time-barred. en-us Fri, 05 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87266 Wiring harness, cable harness and handle bar harness made from cut wires and cables fitted with connectors were held classifiable under sub-heading 8544.00 because the tariff entry for insulated wires and cables covered goods whether or not fitted with connectors, and the specific heading prevailed over a parts-and-accessories description. The process of assembling wires and cables into harnesses amounted to manufacture because it produced a distinct commercial commodity with a different name, character and use, even though the input and final product remained within the same tariff heading. For limitation, the later-period differential duty demand was sustainable after final assessment, while the earlier period remained time-barred. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87266