1999 (1) TMI 158

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..... 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 classification under CET sub-heading 8544.00 while, according to the assessees, the water coole .....

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..... oratory 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 learned DR that the appropriate heading viz. the one which specifically covers insulated electric conductors is .....

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