https://www.taxtmi.com/caselaws?id=120003 Plastic enclosures cleared from the factory were held classifiable under Heading 39.23 because they were not shown to be parts of electrical fittings. The Tribunal relied on its earlier ruling on a similar tariff dispute and found that, where goods are cleared as such and no evidence establishes their use as electrical-fittings parts, classification under Heading 85.38 is untenable. The assessee's claim for Heading 85.38 was rejected, and the plastics heading was upheld as the correct tariff entry. en-us Mon, 25 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120003 Plastic enclosures cleared from the factory were held classifiable under Heading 39.23 because they were not shown to be parts of electrical fittings. The Tribunal relied on its earlier ruling on a similar tariff dispute and found that, where goods are cleared as such and no evidence establishes their use as electrical-fittings parts, classification under Heading 85.38 is untenable. The assessee's claim for Heading 85.38 was rejected, and the plastics heading was upheld as the correct tariff entry. Case-Laws Central Excise Mon, 25 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120003