9911796707
TMI Blog1985 (6) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ibid as assessed by the Revenue. 2. The Assistant Collector of Customs rejected the claim for re-assessment and refund by order dated 19-1-1977 holding that the goods are small cut pieces of wire used for the enforcement and are manufactured to a given length of 3/8 to 1/2 , hence they were manufactured articles out of wire and not wire itself. The assessment, therefore, under Heading 73.33/40 at the time of import was held by him to be correct. Appellate Collector of Customs, Bombay, by his order dated 8-11-1977 held that the wires after cold drawing had undergone a process of shredding and as such these were not usual wires falling under Item 73.14 or 73.15 of Customs Tariff Act. With this reasoning he upheld the order passed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rue of definition of wire contained in clause (o), Section 15, Chapter 73 of CCCN. In trade, as would be evident from purchase specification and certificate issued by the Technical Superintendent referred to above, the goods are known as shredded wire, i.e., inspite of shredding it still retains its identity as wire. He also submitted that in any case Heading 73.33/40 - Other articles of iron or steel - was not at all applicable in the case of the subject goods because the goods are alloys consisting of high carbon steel wires and copper and zinc (i.e. brass). It would thus not be iron or steel and being an alloy not fall under Heading 73.33/40 and the appropriate and specific classification for the same could only be Heading 73.15(i) rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oved section characterised by the fact that it has been subjected to a sizing operation at ambient temperature by the process of drawing through a die or by other mechanical means. Wire is generally supplied in coil form but in exceptional cases can also be supplied in straight lengths. It shall also fall within the following dimensional limits : (a) Round - 12.5 mm diameter, Max. (b) Square - 12.5 mm side, Max. (c) Hexagonal and Other Sections - 10.0 mm wide across, Max. (d) Flat : Width 12.5 mm Max. Thickness 6.3 mm Max. (e) Half-round 12.5 mm diameter, Max. 73.14 : Iron or steel wire, whether or not coated,but not insulated. 73.15 : Alloy steel and high carbon steel in the forms men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Technical Terms and the argument that wire can be only in continuous length, the definition of wire is set out in Tariff itself and is also available in ISI specifications and the two do not have the requirement of continuous length. It is better to prefer these two definitions rather than accept the McGraw Hill s Dictionary. This apart, it is well settled that meaning of terms used in a Fiscal institute should be understood in trade parlance. ISI definition has been accepted to be representing trade understanding. That, as already stated, has no restriction as to length. The invoice and the specification of the goods which again must be taken to reflect trade understanding describe the goods as wire, though shredded. Considering all this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
