https://www.taxtmi.com/caselaws?id=43738 Imported cable jointing kit components were held to be classifiable as insulating fittings under Heading 85.47, because their essential character and technical use were for cable jointing and insulation work. Heading 39.26 was treated as a generic, omnibus entry, while Heading 85.47 was the more specific description; the specific entry therefore prevailed. The commercial identity of the goods and the understanding of users, supported by departmental advice, also favoured classification under Chapter 85. The goods were accordingly classified under Heading 85.47 and not under Heading 39.26. en-us Wed, 03 Mar 1993 00:00:00 +0530 Sat, 19 Jun 2010 17:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43738 Imported cable jointing kit components were held to be classifiable as insulating fittings under Heading 85.47, because their essential character and technical use were for cable jointing and insulation work. Heading 39.26 was treated as a generic, omnibus entry, while Heading 85.47 was the more specific description; the specific entry therefore prevailed. The commercial identity of the goods and the understanding of users, supported by departmental advice, also favoured classification under Chapter 85. The goods were accordingly classified under Heading 85.47 and not under Heading 39.26. Case-Laws Central Excise Wed, 03 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43738