https://www.taxtmi.com/caselaws?id=94011 Insulated wire and cable fitted with connectors were classified according to their specific tariff description rather than as parts or accessories of television or radio sets. The goods were found not to answer the description of parts of populated circuit boards or television receivers, and they were not electrical apparatus for switching or protecting circuits. Applying the rule that a specific tariff heading prevails over a residual or accessory description, the goods fell under Heading 85.44 and not under Headings 85.29 or 85.30 of the Central Excise Tariff. The Revenue's classification position was accepted and the adjudicating authority's classification was restored. en-us Tue, 22 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94011 Insulated wire and cable fitted with connectors were classified according to their specific tariff description rather than as parts or accessories of television or radio sets. The goods were found not to answer the description of parts of populated circuit boards or television receivers, and they were not electrical apparatus for switching or protecting circuits. Applying the rule that a specific tariff heading prevails over a residual or accessory description, the goods fell under Heading 85.44 and not under Headings 85.29 or 85.30 of the Central Excise Tariff. The Revenue's classification position was accepted and the adjudicating authority's classification was restored. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94011