https://www.taxtmi.com/caselaws?id=91500 Television antenna wire was disputed as either antenna parts under Heading 8529.00 or wire and cables under Heading 8544.00. Section Note 2(a) to Section XVI of the Central Excise Tariff requires parts and accessories to be classified under the specific heading applicable to them, so the decisive issue was the goods' exact use. Because no categorical finding had been recorded on whether the goods functioned as conductors for signal transmission or as parts of aerials or antennas, remand for factual determination was justified and the Revenue's challenge failed. en-us Wed, 30 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 14:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91500 Television antenna wire was disputed as either antenna parts under Heading 8529.00 or wire and cables under Heading 8544.00. Section Note 2(a) to Section XVI of the Central Excise Tariff requires parts and accessories to be classified under the specific heading applicable to them, so the decisive issue was the goods' exact use. Because no categorical finding had been recorded on whether the goods functioned as conductors for signal transmission or as parts of aerials or antennas, remand for factual determination was justified and the Revenue's challenge failed. Case-Laws Central Excise Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91500