https://www.taxtmi.com/caselaws?id=47433 Tariff classification must be determined by the true scope of the relevant heading and not by an invariable reliance on the constituent material of the goods. Where the threshold question is whether transmission lines or cables are "apparatus" at all, that issue must be decided first before any resort to a base-metal heading under Section XV. The Court found the Tribunal's reasoning cursory because it had rejected classification under Heading 85.48 without adequately examining the applicability of Section Note 1(f) of Section XV. The dispute was remitted for fresh determination of the classification issue and the connected objection regarding consistency with the show-cause notice. en-us Thu, 29 Sep 2005 00:00:00 +0530 Wed, 28 Jul 2010 17:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47433 Tariff classification must be determined by the true scope of the relevant heading and not by an invariable reliance on the constituent material of the goods. Where the threshold question is whether transmission lines or cables are "apparatus" at all, that issue must be decided first before any resort to a base-metal heading under Section XV. The Court found the Tribunal's reasoning cursory because it had rejected classification under Heading 85.48 without adequately examining the applicability of Section Note 1(f) of Section XV. The dispute was remitted for fresh determination of the classification issue and the connected objection regarding consistency with the show-cause notice. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47433