https://www.taxtmi.com/caselaws?id=87703 Coiled cords fitted with terminals, used between a telephone receiver and the main apparatus, were treated as telephone parts rather than insulated electric conductors. Because the cords were made as sets specially designed for telephone use and not marketed as running length wire or cable, Section Note 2(b) of Section XVI directed classification with the apparatus they served. The product was therefore classified under Tariff Heading 85.17 as part of telephone apparatus, and not under Tariff Heading 85.44 as an insulated conductor. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87703 Coiled cords fitted with terminals, used between a telephone receiver and the main apparatus, were treated as telephone parts rather than insulated electric conductors. Because the cords were made as sets specially designed for telephone use and not marketed as running length wire or cable, Section Note 2(b) of Section XVI directed classification with the apparatus they served. The product was therefore classified under Tariff Heading 85.17 as part of telephone apparatus, and not under Tariff Heading 85.44 as an insulated conductor. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87703