9911796707
TMI Blog1995 (10) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankar, Member (T)]. The issue in this appeal is the classification of wires manufactured by the appellant company. The appellant had claimed classification of these goods under Central Excise Heading 7217.90 if made of non-alloy steel and Heading 7229.90 if made of alloy steel. The department has classified them under headings 7211.91 and 7226.90. 2. Headings 72.17 and 72.29 are for wire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to facilitate its later use as washers for bicycles. Therefore the product does not have a rectangular cross-section. He shows that they cannot be flat rolled products because they are not of solid rectangular cross section which a flat rolled product is required to have in terms of Note 1(k) to Chapter 72. He cites the entry from an Encyclopedia of the Iron Steel Industry compiled by A.K. Osbor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear necessary to cite decisions on what is an obvious fact. The Departmental Representative s attempt to say that the term rectangular appearing in the chapter note should not be precisely interpreted is obviously untenable. If we are not to have precision in mathematics, there would be no mathematics left. The Departmental Representative also tried to say that a circular of the Board which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal specification prescribed in the note. At the hearing, Shri Sridharan showed that the product was not in straight length or in coils of successively superimposed layer (i.e. each layer falling exactly upon the layer beneath it), but was in coils of transverse winding, much like thread on a spool. This point has also not been sought to be rebutted by the departmental representative. 5. We ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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