Classification of wire strands and slings - Clarification regarding - Central Excise - 18/88

Classification of wire strands and slings - Clarification regarding Circular No. 18/88 Dated 27-6-1988 [From F. No. 139/5/88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of wire strands and slings - Clarification regarding. Attention is invited to Tariff Point No. 2 of the Minutes of West Zone Tariff-cum-General Conference of Collectors of Central Excise held at Bombay on 25th 26th March, 1988 which were communicated through this Ministry's F. No. 172/3/88-CX.4, dated 13-4-1988. The Conference considered the classification of wire strands and slings under Central Excise Tariff prior to 1-3-1983. It was pointed out that whereas sub-heading 7612 HSN specifically covered stranded wires and slings, the sub-heading 7308 of Central Excise Tariff did not cover the said items. The sub-heading 7306 of Central Excise Tariff covered only wire ropes defined as 'ropes having a number of wire strands helically laid about an axis'. The doubt was whether wire strands and wire slings will fall under sub-heading 7306 or sub-heading 7308 of CET. The said Conference has observed that the problem has been resolved by alignment with HSN w.e.f. 1-3-1988. For the period prior to 1-3-1988, the Conference felt that wire strands and wire slings cannot be taken as wire ropes and classified with them, in view of the specific restrictions of entry in sub-heading 7306 to wire ropes. Accordingly, wire strands and slings are appropriately classifiable under sub-heading 7308 of Central Excise Tariff Act, 1985 as 'other articles of iron steel'. 3. The matter has been examined by the Board, and the views expressed by the Conference of Collectors, have been accepted. Wire strands and wire slings are classifiable under sub-heading 7308 of Central Excise Tariff Act, 1985 as 'other articles of iron steel during the period 1-3-1986 to 29-2-1988