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TMI Blog1990 (10) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... the erstwhile tariff and Heading 36.01 and 36.03 of the Central Excise Tariff 1985 which was classified by the Assistant Collector under Tariff Item 33-B(ii) of the Central Excise Tariff. In appeal before the Collector of Central Excise (Appeals), the Collector has ordered classification under T.I. 68 of the erstwhile tariff and Heading 36.03 of the Tariff 1985. Revenue has come in appeal maintaining that the article in question is classifiable under T.I. 33B of the erstwhile tariff and Chapter 85.44 now under the Central Excise Tariff 1985. 4. The appellants submit that the PVC insulated galvanised/tin wire is covered under T.I. 33B, as it covers insulated wires and cables of copper aluminum or other metals and alloys and all others which fully conforms to the tariff description under T.I. 33B - Electric wires and cables. That the tariff description does not prescribe any specification and the use of the term all sorts in the tariff conveys the scope of the term to cover all types of electric wires. Similarly in respect of the classification under the Central Excise Tariff 1985, the Heading 85.44 covers insulated wires, cables and insulated electric conductors - and what is impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Indian Tool Manufacturers, Bombay v. C.C.E., Pune. Indian Standard Institute specifications - Not significant and decisions of distinct nature and character of goods in classification matters . (ii) 1982 E.L.T. 467-M/s. Indian Aluminum Cables Ltd. v. Union of India and Others. Indian Standards Institution - Significance - The ISI specifications are relevant only for the quality of goods but do not change the name of the goods . 7. Shri Sridharan, Ld. Advocate for the respondent stressed the plea that the Assistant Collector was bound by the Tariff advice issued by the Collectorate and the product PVC quoted steel wire 24 SWG was as per the list circulated for assessment under T.I. 68 by the Collector of Central Excise Patna, which should have been followed. He has cited the CEGAT s decision in Rayalaseerna Cable Corporation 1983 E.L.T. 2358 (CEGAT) on the binding effect of Tariff advice on the department, and 1986 (25) E.L.T. 473 (SC) -M/s. Atul Glass Industries Ltd. And Others v. Collr. of Central Excise and Others - goods to be classified as they are known by those who deal or use them. He further emphasised that Heading 36.03 of the Central Excise was applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sorts not otherwise specified any insulated or sheathed wire will fall under T.I. 33B. The usage has not been specified in the Tariff Item 68 has to be resorted to only when there is no other tariff item applicable. It is a residuary item. The Supreme Court s decision in M/s. Bharat Forge and Press Industries (P) Ltd. v. Collr. of Central Excise-1990 (45) E.L.T. 525 (SC) Classification of goods under residuary Entry - Criteria - Under a residuary entry only such goods are covered which cannot be brought under the various specific entries in the tariff. In other words unless the Department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the tariff items, resort cannot be had to the residuary item" - para-3 is relevant. Therefore only where there is no specific item that resort should be had to a residuary item. The classification of the product under T.I. 33B is appropriate. 9. As for the classification under Heading 85.44 the description is as : Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors: optical fib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c description of long delay and short delay detonators of various colours to show how the insulated wires are used and contended that they constitute a part of electric detonators. It is noteworthy that the fact that the wires in question are used in detonators has not been contradicted or controverted although it is in dispute whether they could be considered as parts of electric detonators. According to the department they are insulated conductors classifiable under Tariff Item 33(B) of the old tariff and 85.44 of the new tariff. Whereas according to the respondent they were classifiable under Tariff Item 68 of the old Tariff and TI 68.03 of the new tariff. 13. With reference to this context let us examine the position first with reference to the old tariff. 14. Under the old tariff the competing entries being 33(B) and TI 68 we find as follows :- That 33(B) covers electric wires and cables, all sorts not otherwise specified. The emphasis obviously being on the use of wires and cables as electric coaductors. This is apparent from the language of 33 (B)(i) itself. In fact the department itself has repeatedly held, at the Boards level, that such wires which are not used as elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h or fitted with connectors (e.g. plugs sockets, lugs jacks, sleeves or terminals) at one or both ends. The heading also includes wire etc. of the types described above made up in sets (e.g. multiple cables for connecting motor vehicle sparking plugs to the distributor). 20. He emphasised that this heading covers electric wire, cable and other conductors (e.g. briads, strips, bars) used as conductors in electrical machinery, apparatus or installations. Subject to this condition the heading includes wiring for interior work or for exterior use (e.g. underground, submarine or aerial wires or cables). These goods vary from very fine insulated wire to thick cables of more complex types". 21. I find that Chapter 85 deals with electrical machinery, equipment and parts thereof and 85.44 covers basically insulated electric conductors. Again therefore, it was required to be shown that the item in question was primarily or principally used as electric conductor in the normal course. In the case of Atul Glass Industries (supra) it has been observed by the Hon ble Supreme Court that the test commonly applied to such cases is how the product is identified by the class or section dealing wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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