9911796707
TMI Blog1983 (11) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellants manufacture Fourdrinier Wire Cloth, Dandy Rolls and Dandy Accessories falling under Item 68 of the C.E.T. amongst other products from Copper Alloy Wires. Copper Allow Wires as also Strips are also manufactured by the Appellants. The dispute in the present case is regarding the classification of three types of scrap, namely, (i) that arising out of Fourdrinier Wire Cloth, Dandy Rolls and Dandy Accessories etc., (ii) that arising out of Copper Alloy wires and (iii) that arising out of Copper Alloy strips. The Appellants had claimed classification under T.I. No. 68 in respect of the first, 26A(ia), for the second and 26A(ib) for the third. The Asstt. Collector classified the first and third types of scraps under Item 68 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not fall under Item 33B (Their letter No. 13/7/64-CX7, dated 31-7-1964). Also that Copper Wire rods of 99.5% (with 6.02 phosphorous content) purity are unsuitable for use as electric conductor and copper wires and/or rods of this nature are not to be assessed under Item 33B(ii) (Board's letter No. 13/25/65-CX. 7, dated 5-1-1966). The Collector has failed to take these instructions into account. 4. The finding of the Collector that wires and wire rods are not interchangeable because according to ISI specification No. IS 3288 of May, 1977, Copper Wire and Copper Wire Rods are distinct from each other and copper wire upto 10 mm is regarded as wire above 10 mm is regarded as rods, is not correct. An order placed by M/s. Indian Telepho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry at Nasik from where Copper Alloy wire of diameter 3 to 6.5 mm. is brought to the factory at Uttar-para without payment of duty under Notification No. 118 of 75, dated 30-4-1975, as amended, classifying the same under Item 68 and covering it by a consignor's bond. Out of this wire finer wires of different S.W.G. are drawn which have also been classified by the Asstt. Collector under T.I. 68. The major portion of the finer wire is used in the manufacture of Fourdrinier wire cloth which bears duty under Item 68 and some portion of wire is sold. The end-use of the wire so sold has been verified and it is never used as a conductor of electricity. The National Test House, Alipore have also certified that IS 8130 of 1976 for Copper conductors i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not manufactured, it should not be classified under Item 26A(ib) but under Item 68. 7. For the Department, Shri Laxmi Kumaran supported assessment of the wires under Item 68 instead of 33B. As regards assessment of the scrap arising out of wires under Item 68 by the Asstt. Collector, he had nothing to say. 8. The Tribunal agrees that there was no reason to treat the copper alloy wires as electric wires under Item 33B and that on the basis of the ISS they are correctly classifiable under Item 68 since only `wire rods' and not "wires" finds mention in Item 26A(ia) . As regards the scrap of wires, since this is specified in Item 26A(ib) it is correctly classifiable under it. In the circumstances, the order of the Appellate Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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