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TMI Blog1997 (4) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... : Gowri Shankar, Member (T)]. The assessee manufactures goods known as reeds or reed wire. The product is manufactured by subjecting circular wire of continuous length to a process of drawing on its own steam through roller, as a result of which the product becomes rectangular and thereafter subjecting the goods to processes such as polishing. The department was of the view that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEX XIV, dated 9-12-1985. This circular expressed the opinion of the Board that the wire, the shape of which is changed from round to flat by passing it through rerollers continued to be classifiable as wires and the process of conversion did not result in a change to an extent which would make it fall within this statutory definition strip. Hence this appeal. 3. The ground in the appeal is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the product is known and treated in the market as strip and not wire has not been questioned in the appeal. He raises a new contention that the department has not established that the product is marketable. 5. In the case of flattened wire the change in shape takes place in cold form by passing the wire through rerollers which changes the shape of the wire from round to flat. Such flattened wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into rectangular. No doubt the definition of strips in the Tariff contemplates that the product must have been rolled. However the contention made that the goods are not supplied in coils or flattened coil form for the reason that they are captively consumed and not supplied has not been answered. Further there is no dispute that the product at the starting point of the product is a wire. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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