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1. Common and only question that arises for determination in this batch of Petition is whether, the subject articles "Components for Cable Jointing Kits" merit classification 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, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of Heading No. 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material".
3. Undisputed position is that for a number of years these articles have been uniformly classified at all departmental levels under Heading 85.46. In April 1987, for the first time, the articles were classified as Articles of plastic under Heading 39.26. Validity of this decision is impugned in these Petitions.
4. In our view, there is no justification whatsoever for this sudden change of policy without the Customs Tariff having undergone any change.
5. Chapter 39 of CTA covers "Plastics and Articles thereof". Heading 39.26 is an omnibus and generic 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.