9911796707
TMI Blog1996 (10) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Delton Cables Limited, the only issue for our consideration is whether the Insulated Wires and Cables of Copper having a Sectional area of 1.5085 sq. mm. will be classifiable under Sub-Item (1) of Item No. 33B of the erstwhile Central Excise Tariff, or under Sub-Item No. (2) thereof. The Sub-item (1) and Sub-item (2) read as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66-CX.2, dated 6-12-1966 and the specifications of the Indian Standard Institution. 3. The matter was heard on 22-10-1996 when Shri Harbans Singh, Advocate appeared for the appellants and Shri M. Jayaraman, JDR represented the respondent/Revenue. 4. The ld. Advocate referred to the ISI Specifications and submitted that the sectional area of 1.5085 sq. mm. had to be taken as exceeding 1.5 sq. m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter before the Kerala High Court was when the area was 2.545 sq. mm. and that there is no reference to the ISI Specifications in that order. 6. We have carefully considered the matter. There is no dispute that the admitted area of the wires and cables was 1.5085 sq. mm. The Tariff Entry relates to the sectional area exceeding 1.5 sq. mm. and not exceeding 1.5 sq. mm. The area has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case, the figure had to be kept as 1.5, as beyond the 1.5 there is only zero, therefore, no increase can be made in the figure 1.5. To illustrate, if the figure beyond 1.5 is 5 or above, 1.55, 1.56 etc., then by the rules of rounding 1.5 could be increased by one to 1.6. As in this case, the figure (sic.) to be retained is 1.5. and beyond that 1.5 the next figure is only zero, in our view, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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