https://www.taxtmi.com/caselaws?id=91312 Where water-cooled heads, cables and bus bars manufactured for an induction furnace were admittedly electric conductors, they remained classifiable under Heading 8544.00 as insulated electric conductors. Their design for a specific furnace location and special end-use did not shift them to Heading 8514.00 as furnace parts or to Heading 8548.00 as electrical parts of machinery or apparatus. The tariff heading expressly covering electric conductors prevailed over the assessee's end-use based argument, so the classification under Heading 8544.00 was affirmed and the Revenue's view sustained. en-us Mon, 04 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 12:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91312 Where water-cooled heads, cables and bus bars manufactured for an induction furnace were admittedly electric conductors, they remained classifiable under Heading 8544.00 as insulated electric conductors. Their design for a specific furnace location and special end-use did not shift them to Heading 8514.00 as furnace parts or to Heading 8548.00 as electrical parts of machinery or apparatus. The tariff heading expressly covering electric conductors prevailed over the assessee's end-use based argument, so the classification under Heading 8544.00 was affirmed and the Revenue's view sustained. Case-Laws Central Excise Mon, 04 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91312