https://www.taxtmi.com/caselaws?id=93998 Bus ducts were classified by reference to their physical characteristics and composition rather than the Revenue's earlier reliance on insulated bus-bar arrangements. The product in issue was found to be uninsulated and not an arrangement of bus bars in an insulated box; it was also described as a combination of more than two items, including CTS, control terminals, junction boxes and plug sockets. On that basis, the later reasoning for similar bus ducts supported classification under Heading 8537.00 rather than Heading 8544.00, and the Revenue's appeal failed. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 13:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93998 Bus ducts were classified by reference to their physical characteristics and composition rather than the Revenue's earlier reliance on insulated bus-bar arrangements. The product in issue was found to be uninsulated and not an arrangement of bus bars in an insulated box; it was also described as a combination of more than two items, including CTS, control terminals, junction boxes and plug sockets. On that basis, the later reasoning for similar bus ducts supported classification under Heading 8537.00 rather than Heading 8544.00, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93998