9911796707
TMI Blog1993 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 insulating material apart from any minor components of metal (for example, thre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey 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 insulating sleeves to a pre-determined diameter by a single operation of heating. The subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cific 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 other test that can be applied for classification is how the article is identified by the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eves". 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 automatic shrinking to pre-determined diameters by a single operation of heating. Heading 85. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
