1993 (3) TMI 123

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....at arises for determination in this batch of Petitions is whether, the subject articles "Components for Cable Jointing Kits" merit classification under Chapter 85 Heading 47, or Chapter 39 Heading 26 of the Customs Tariff Act ('the CTA'). 2. We reproduce the two Headings for ready reference : "85.47- "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly....

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....considerable length. They are also spread underground. They have to be joined so that they can go into running length as if they are original. Joints have to be insulated in a sophisticated manner so that they are completely dust, air and water-proof ensuring continued supply of power. The cables are of different sizes and the accurate insulation is to be achieved by automatic shrinking of the ins....

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....ic entry. Chapter 85 covers, inter alia, Insulating Fittings, Heading 85,47 contains a specific description of insulating fitting. The principle of "Generalia Specialibus non Derogant" is well known and also applies to classifications of articles under the Customs Tariff. The thread of this principle runs all through even in the General Rules of Interpretation of Entries under the CTA. 6. The o....

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.... manufacturing of components for cable jointing kits, - Insulating materials - unexpanded sleeves". The Respondents contend that at least these items merit classification under Chapter 39. We do not agree. Even raw-material for manufacture of components of cable jointing kits cannot be classified as general plastic articles under omnibus Heading 39.26. They are also insulating material capable of ....