1996 (7) TMI 226

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..... rt issue in this appeal for determination is whether the imported goods shall be liable to CVD under T.I. 33B or 26AA of the Central Excise Tariff. 2. The facts of the case are that the appellants claimed refund of duty, claiming re-assessment of the goods under Heading 73.15(1) read with Notification No. 112, dated 16-4-1982. The goods were initially assessed under Heading 73.15(2). The Assista .....

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..... or re-classification of the goods under Central Excise Tariff Act for the levy of CVD and that the Assistant Collector had acted beyond his jurisdiction while ordering classification of the goods for the purpose of levy of CVD; that the goods in question were steel wire and it was known to the department that they were electric resistance wire; that the Assistant Collector had for the first time h .....

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..... r electrical wire and electrical resistance wire are one and same goods or they are distinct and different products. We find that T.I. 33B is specific and it covers electrical wires. Electric resistance wire is a different product and is definitely different from electrical wire in its use, character and name. This being a distinct product, cannot come under this specific heading which is meant fo .....

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