https://www.taxtmi.com/caselaws?id=91014 PCB connectors fitted with wire, when designed for use solely as parts of specific apparatus, were held classifiable under the relevant part-headings rather than under Heading 85.44 for insulated wires with connectors. Section Note 2(a) of Section XVI was applied to give precedence to the tariff entries covering parts suitable for use solely or principally with the apparatus concerned. For PCB connectors without wire, the record lacked necessary technical particulars on physical characteristics and function, so the existing classification could not be sustained. The matter was remitted for fresh consideration with opportunity to adduce technical evidence. en-us Thu, 20 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91014 PCB connectors fitted with wire, when designed for use solely as parts of specific apparatus, were held classifiable under the relevant part-headings rather than under Heading 85.44 for insulated wires with connectors. Section Note 2(a) of Section XVI was applied to give precedence to the tariff entries covering parts suitable for use solely or principally with the apparatus concerned. For PCB connectors without wire, the record lacked necessary technical particulars on physical characteristics and function, so the existing classification could not be sustained. The matter was remitted for fresh consideration with opportunity to adduce technical evidence. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91014