https://www.taxtmi.com/caselaws?id=46530 Imported cable jointing and insulating goods were held to fall under heading 85.47 of the Customs Tariff Act because their essential character, design and end use were as insulating fittings for cable jointing and termination. The specific tariff entry prevailed over the general plastic entry in heading 39.26, particularly where the goods were substantially made of insulating material and only minor metal parts were used for assembly. The fact that the goods were not imported in kit form did not change their classification, and the assessment treating them under heading 39.26 could not be sustained. en-us Tue, 03 Sep 2002 00:00:00 +0530 Thu, 22 Jul 2010 13:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46530 Imported cable jointing and insulating goods were held to fall under heading 85.47 of the Customs Tariff Act because their essential character, design and end use were as insulating fittings for cable jointing and termination. The specific tariff entry prevailed over the general plastic entry in heading 39.26, particularly where the goods were substantially made of insulating material and only minor metal parts were used for assembly. The fact that the goods were not imported in kit form did not change their classification, and the assessment treating them under heading 39.26 could not be sustained. Case-Laws Customs Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46530