https://www.taxtmi.com/caselaws?id=93739 Bus ducts used to carry large current concentrations were held not classifiable under Heading 85.44 because that heading required insulation, as supported by the tariff description and HSN Explanatory Notes. The factual finding that the goods were not insulated was not displaced by any contrary material. The goods were therefore correctly classifiable under Sub-heading 8538.00, consistent with the Department's earlier acceptance of that classification. en-us Fri, 07 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93739 Bus ducts used to carry large current concentrations were held not classifiable under Heading 85.44 because that heading required insulation, as supported by the tariff description and HSN Explanatory Notes. The factual finding that the goods were not insulated was not displaced by any contrary material. The goods were therefore correctly classifiable under Sub-heading 8538.00, consistent with the Department's earlier acceptance of that classification. Case-Laws Central Excise Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93739