https://www.taxtmi.com/caselaws?id=93881 Side and centre connections for an impedance bond were classified by their essential character as insulated electrical conductors rather than as parts of railway signalling equipment. Their use in a railway track circuit did not, by itself, make them railway signalling, safety or traffic control equipment. Applying the classification principle, the goods fell under Heading 85.44 and not under Heading 85.30. en-us Thu, 08 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93881 Side and centre connections for an impedance bond were classified by their essential character as insulated electrical conductors rather than as parts of railway signalling equipment. Their use in a railway track circuit did not, by itself, make them railway signalling, safety or traffic control equipment. Applying the classification principle, the goods fell under Heading 85.44 and not under Heading 85.30. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93881