2000 (6) TMI 337

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....Shri M. P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Maharashtra Wire Indus. is whether side and centre connections for impedance bond is classifiable under heading 85.30 as claimed by the appellants or under heading 85.44 of the Schedule to the Central Excise Tariff Act as confirmed by the Collector (Appeals) un....

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.... heading 85.44 as it does not function as a conductor of electricity; that the impugned product is not known as electric insulated conductor in the trade; that they do not carry out any process of insulation as the plastic sleeves are fitted only with a view to protect wire ropes against damage, rusting and corrosion; that the product only conveys sensitivity and not the electrical current. He als....

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....ty is conducted by electricity only. The learned DR also relied upon Explanatory Note of HSN below heading 85.44 wherein it is mentioned that wire, cables, etc. remain classified in heading 85.44 if cut to length or fitted with connector (for example, plugs, socket, lugs, jacks, sleeves or terminals) at one or both ends. The learned DR contended that heading 85.44 covers all insulated wires and ca....

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....ial force in the submissions of the learned DR that the impugned goods is conducting the sensitivity by electricity and as such it is electrical conductor warranting classification under heading 85.44. The mere fact that the impugned product is used for side connection to the impedance bond in track circuit of railway electric signalling will not make it as a part of electrical signalling, safety ....