https://www.taxtmi.com/caselaws?id=94822 Accessories and fittings used in electrical transmission lines were analysed for tariff classification under Heading 85.48 versus the base-metal headings. The items were treated as articles of iron, steel or aluminium falling under Section XV because transmission lines are not machinery or apparatus, and Note 1(f) to Section XV excluded them from Section XVI. The challenge that the order lacked item-wise findings was rejected because the relevant facts had been considered, and the classification under the base-metal headings was sustained. en-us Mon, 10 Jan 2000 00:00:00 +0530 Mon, 05 Dec 2011 10:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94822 Accessories and fittings used in electrical transmission lines were analysed for tariff classification under Heading 85.48 versus the base-metal headings. The items were treated as articles of iron, steel or aluminium falling under Section XV because transmission lines are not machinery or apparatus, and Note 1(f) to Section XV excluded them from Section XVI. The challenge that the order lacked item-wise findings was rejected because the relevant facts had been considered, and the classification under the base-metal headings was sustained. Case-Laws Central Excise Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94822