9911796707
TMI Blog1996 (6) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... on the observation that even, though, Tariff Item No. 27A did not define "wires", as per the definitions in Tariff Items26A, 26B and 27, wires were to have solid and uniform cross sections; and that the impugned goods by virtue of having cores could not be called as having solid cross section. The Collector (Appeals) confirmed the findings of the Assistant Collector as to the classification holding that any product covered under Tariff Item27A had to be entirely made of metal. He, further held that composite articles of lead such as cored solder wire were excluded from the coverage of this tariff item because flexing material was not a metal. He, further held that as per the ordinary dictionary meaning wire was metal drawn out into the for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-8-1984 Tariff Item No. 27A covered only unwrought led. The manufacturers were later covered and wires were exempted under Notification No. 187/84-C.E., dated 1-8-1984. 8. The authorities below have held that the cored wire is in fact a tube if the flexing material is removed and since it is a tube it cannot have a solid cross section. As per the process described by the ld. Counsel the cores are filled even before the wire is drawn. In fact, the drawn wire does not have any hollows and, therefore, it cannot be called a tube. For the same reasons a cross section of this wire would also be a solid section. The definition of "solid" as per the Concise Oxford Dictionary is ...... "tube of such materials, not hollow or containing caviti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thus pass the test prescribed for wires in other tariff items also. 10. The appellants have also submitted that the cored wire are known as wires in the market and have justified the classification in terms of trade parlance. Although, as pointed out by the ld. JDR, the catalogue is of their own, it does have the strength to justify the appellant's case. The appellants in their catalogue given a long list of buyers who have been buying the impugned goods as wires. 11. We, therefore, find that the impugned goods squarely fell within the ambit of Tariff Item No. 27A(5) and were eligible for the benefit of Notification No. 187/84-C.E., dated 1-8-1984. We, therefore, set aside the lower orders and allow this appeal and direct co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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