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TMI Blog1995 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... low resistivity of Tungsten wire it cannot be regarded as electrical resistance wire falling under Item 73(23). No force in these appeals and the same are liable to be dismissed. - 5940 to 5948 of 1983 - - - Dated:- 7-3-1995 - S.C. Agrawal and Sujata V. Manohar, JJ. [Order]. - These appeals filed by the Revenue involve the question whether Tungsten wire imported by the respondent can be classified as 'electrical resistance wires' for the purpose of payment of customs duty under Item 73(23) in Section XVI of the First Schedule of the Indian Customs Tariff which was prevalent during the period 1972 to 1975 when the said imports were made. The Assistant Collector of Customs and the Collector of Customs (Appeal) in all the appeals an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resistance wires and strips." "70(1) : All non-ferrous alloys and manufactures of metals and alloys not otherwise specified." 4.The High Court has referred to Crofts Serial Electricians Handbook (Eight Edition) wherein `electrical resistance wire' has been thus explained : "Electrical resistance wire is wire that has the characteristic of high resistance to the flow of electric current. It is this higher resistance characteristic which distinguishes resistance wire from conducting wire. The material used for conducting wires should have as low as resistance as possible. Electrical resistance wire is used for the wiring of rheostate, resistors, heaters, furnaces, electric ranges, etc. Metal alloys are used for the manufacture of resis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .5, as found it, the High Court itself, and tungsten wire is used for the manufacture of filament for incandescent lamps, it must be treated as electrical resistance wire falling into Item 73(23) that the finding recorded by the Customs authorities that tungsten wire was classifiable under Item 73(23) cannot be said to be unreasonable or unjustified and the High Court was in error in interfering with the said finding under Article 226 of the Constitution. 7.We are unable to agree with the said contention and hold that Tungsten wire can be regarded as electrical resistance wire falling in Item 73(23). In our opinion, the High Court has rightly found that the Tungsten wire cannot be regarded as electrical resistance wire for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es have arisen out of applications for refund of duty and that the respondent cannot be permitted to claim such refund in view of the change in the law as a result of amendment of Section 27 of the Customs Act, 1962 and insertion of Section 28D in the said Act by Act No. 40 of 1991 and that the respondent cannot claim the refund unless it can show that it has not passed on the duty paid by it to the consumer. The High Court, in the impugned judgment, has not given any direction regarding refund of duty to the respondent. In case the respondent makes a claim for refund on the basis of judgment of the High Court and judgment of the Tribunal the same would have to be considered in accordance with law. 10.The appeals are accordingly dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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