Classification of flattened wire of size 4 mm x 0.8 mm under Sub-heading 7210.19 or 7217.90 of Central Excise Tariff Act, 1985 - Central Excise - 6/91-CX.4

Classification of flattened wire of size 4 mm x 0.8 mm under Sub-heading 7210.19 or 7217.90 of Central Excise Tariff Act, 1985 Circular No. 6/91-CX.4 Dated 12-3-1991 [From F. No. 139/39/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of flattened wire of size 4 mm x 0.8 mm under Sub-heading 7210.19 or 7217.90 of Central Excise Tariff Act,1985. Doubts have been expressed whether flattened wire (size 4 mm x 0.8 mm) is classifiable under Sub-heading 7210.19 as a flat rolled product of width more than 600mm or under Sub-heading 7217.90 as wire. 2. The matter was discussed in 3rd North Zone Tariff-cum-General conference of Collectors of Central Excise at Delhi on 30th November and 1st December, 1990. The process of manufacture is reported to be as under :- "Wire rods of Iron and Steel (sub-heading 7213.90) are cold drawn to sizes 10,8,6 mm to 3.15 mm. The wire known as mild steel wire (hard, and bright wire), is annealed in annealing furnaces to stress relieve and to render material soft for further drawing and processing. This annealed wire of 3.15 mm is further drawn to size 2 mm. Some of the wire of 2 mm is further drawn to smaller size while some of it is passed through the wire flattening mill to obtain flat wire. (In the wire flattening mill the top and bottom portion of the round steel wire are flattened out). The flat, wire/formed wire so produced is galvanised by hot dup process to obtain a smooth, uniform zinc coating. Wire of round shape is also galvanised in the same galvanising plant." During the process of manufacture, a small curvature is also given to the wire due to which the shape of the wire changes to a shape other than a rectangular shape. 3. The Conference observed that as per note 1(k) to Chapter 72 flat rolled products were of two types :- (a) in coil form or straight lengths having rectangular cross-section; and (b) of shapes other than rectangular which may not have rectangular cross-section. In Note 1(k), the essentiality of having a rectangular cross-section has been done away with in respect of flat rolled products of shape other than rectangular. Such products are to be classified as if they were of a width 600 mm or more. Accordingly, the Conference decided that flattened wire of size 4 mm x 0.8 mm, of a shape other than rectangular, would be classified under Sub-heading 7210.19 and not as wire under Sub-heading 7217.19. 4. The matter has been examined. The Board does not agree with the recommendations of the 3rd North Zone Tariff-cum-General Conference since the provisions of note 1K to Chapter 72 have not been correctly appreciated. Attention is drawn to Circular No. 44/90, dated 1-11-1990 (F. No. l72/9A-CX.4) regarding the classification of flats. As explained therein the proviso in Note 1(k) to Chapter 72 for classification of the products of 600 mm or more applies to such flat rolled products, conforming to specifications laid down in Note 1(k) to Chapter 72, as are of a shape other than rectangular or square. If a product is not covered by the definition of flat rolled product i.e. if the cross-section is not rectangular, the stipulation in Note 1(k) to Chapter 72 would not be attracted. Consequently in the case of flattened wire which does not have a rectangular cross-section, the classification would not be under Sub-heading 7210.19. Such flattened wire if it satisfies the definition of wires in Note 1(o) to Chapter 72 would be correctly classified under Sub-heading 7217.90. 5. Field formations and Trade may be informed suitably. 6. Pending assessments may be finalised accordingly.