https://www.taxtmi.com/caselaws?id=48889 Insulated wire or cable fitted with connectors remains classifiable under Heading 85.44 because that heading expressly covers insulated conductors, whether or not fitted with connectors. Cutting the wire to size and attaching or soldering connectors does not change its essential character or move it to parts headings for specified apparatus. The HSN Explanatory Notes support the same treatment for wire or cable cut to length or fitted with connectors. Section XVI Note 2(a) keeps goods in the heading in which they are already covered, and Note 2(b) cannot be used to shift such goods into a general parts classification merely because they are suitable for use with particular apparatus. en-us Mon, 05 Mar 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48889 Insulated wire or cable fitted with connectors remains classifiable under Heading 85.44 because that heading expressly covers insulated conductors, whether or not fitted with connectors. Cutting the wire to size and attaching or soldering connectors does not change its essential character or move it to parts headings for specified apparatus. The HSN Explanatory Notes support the same treatment for wire or cable cut to length or fitted with connectors. Section XVI Note 2(a) keeps goods in the heading in which they are already covered, and Note 2(b) cannot be used to shift such goods into a general parts classification merely because they are suitable for use with particular apparatus. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48889