https://www.taxtmi.com/caselaws?id=4244 Goods manufactured for use in transmission lines were held not to be automatically classifiable as electrical apparatus or parts thereof under Heading 8548. The determining factors were the true nature of the goods, their market identity, and the statutory scheme of Section XV of the Central Excise Tariff Act, 1985. Because the items were conductors and related fittings used in power transmission, and transmission by conductor was treated as the system's primary function rather than an apparatus function, they were not treated as electrical apparatus. Classification therefore followed the base metal from which the goods were made, and the departmental classification was upheld. en-us Wed, 28 Nov 2007 00:00:00 +0530 Mon, 16 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4244 Goods manufactured for use in transmission lines were held not to be automatically classifiable as electrical apparatus or parts thereof under Heading 8548. The determining factors were the true nature of the goods, their market identity, and the statutory scheme of Section XV of the Central Excise Tariff Act, 1985. Because the items were conductors and related fittings used in power transmission, and transmission by conductor was treated as the system's primary function rather than an apparatus function, they were not treated as electrical apparatus. Classification therefore followed the base metal from which the goods were made, and the departmental classification was upheld. Case-Laws Central Excise Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4244