Classification of copper coated steel wires and rods - Central Excise - 23/88-CX.4

Classification of copper coated steel wires and rods Circular No. 23/88-CX.4 Dated 7-11-1988 [From F. No. 139/13 /CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of copper coated steel wires and rods. A doubt has arisen as to whether copper coated steel wires and rods are classifiable under sub-heading 7213.90 or under sub-heading 8310.20 of the CET Act, 1985 (prior to 1-3-1988). 2. The issue has been examined by the Board. The Heading 83.11 covers among other things wire, rods, electrodes and similar products of base metal, coated or cored with flux material, of a kind use for soldering, brazing welding. It is evident from the description of the heading 83.11 that it covers only such products specified therein which are coated or cored with flux material. Irrespective of their end uses, other wires, rods etc., of base metal which are merely coated with other base metals do not merit classification under heading 83.11 and their correct classification would be under Chapters 72 to 76, 78 to 81 (HSN explanatory notes 1127). Accordingly the Board is of the view that copper coated steel wires would be more appropriately covered by sub-heading 7213.90 (prior to 1-3-1988).