https://www.taxtmi.com/caselaws?id=94090 Thermocouple extension cable was held not classifiable under Heading 8544.90 because the classification dispute was controlled by an earlier Larger Bench ruling on mineral insulated thermocouple leads connecting a thermocouple and a pyrometer. The reasoning accepted that Heading 85.44 covers electric conductors, but found that the treatment of optical fibre cables and the scope of Note 1(h) to Chapter 90 prevented goods of this nature from being brought into Heading 85.44 merely because they were described as thermocouple leads. As no basis was shown to depart from the earlier ruling, classification under Heading 90.25 was sustained. en-us Fri, 22 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 10:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94090 Thermocouple extension cable was held not classifiable under Heading 8544.90 because the classification dispute was controlled by an earlier Larger Bench ruling on mineral insulated thermocouple leads connecting a thermocouple and a pyrometer. The reasoning accepted that Heading 85.44 covers electric conductors, but found that the treatment of optical fibre cables and the scope of Note 1(h) to Chapter 90 prevented goods of this nature from being brought into Heading 85.44 merely because they were described as thermocouple leads. As no basis was shown to depart from the earlier ruling, classification under Heading 90.25 was sustained. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94090