1999 (1) TMI 158

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....JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The dispute in this appeal relates to classification of two products manufactured by the appellants herein who are manufacturers inter alia of induction furnace : 1. Water cooled heads/cables 2. Bus bars 2. The contention of the Revenue is that both items are electric conductors falling for class....

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....not as insulated electric conductors under Heading 85.44 but under 8514 which covers industrial or laboratory induction or die electric heating equipment and industrial or laboratory furnace and ovens, and 85.48 for electrical parts of machinery or apparatus not elsewhere specified or included. 5. Once it is an admitted position that the items are electric conductors, we agree with the lea....