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TMI Blog2004 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 26AA of the said Tariff as claimed by the assessee. The Collector of Central Excise held the classification in favour of the Revenue and confirmed demand of duty of Rs. 23.66 Lakhs against the assessee. The appeal preferred against the decision of the Collector was disposed of by this Bench as per Final Order No. E/912/97-B, dated 12-12-1997 [1997 (94) E.L.T. 576 (T)]. That order also was in favour of the department. The assessee approached the Hon'ble High Court of Madhya Pradesh (Indore Bench) with a writ petition. The Hon'ble High Court passed the following order : "This court doth order that this petition succeeds and is allowed. The impugned order dated 19-6-1997 in case No. E/1847/87-B1 (Annex. P-15) passed by Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpert opinion that galvanized steel wires were not a suitable medium for transmission of electrical energy and that only copper or aluminium wires were used for such transmission. The wires in question were not used for transmitting electrical energy from one place to another. They were used only as a medium for transmission of information in both telephony and telegraphy. These submissions of the expert were not properly appreciated by the Collector. Shri Ramanujam's evidence was clearly against classifying the subject goods as electrical wires. Counsel also referred to a letter dated 29-8-1964 of the Central Board of Revenue, mentioned in the Memorandum of Appeal, and relied on the letter to show that electrical wires and cables manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia Ltd. v. CCE and C, Hyderabad [1994 (73) E.L.T. 769 (S.C.)], wherein it was held that affidavits of experts who were associated with the assessee and whose opinion was not backed by any technical authority or literature on the subject were not reliable. 5. We have carefully considered the submissions. The issue before us is whether the M.S. Galvanised Wires manufactured by the appellants and supplied to the P T Department during the period of dispute were classifiable under T.I. 26AA (1a) of the old CET as claimed by the appellants or under T.I. 33B (i) as claimed by the Revenue. These entries are reproduced below:- "26AA. Iron or Steel Products, the following, namely :- (i) XX XX XX XX (1a) Bars, rods, coils, wires, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the appellants is only based on ISI specifications. It has been argued by the DR that, where Tariff entry is unambiguous, it was not to be interpreted on the basis of ISI specifications. In this connection, he has relied on the Tribunal's decision in General Industrial Society Ltd. v. CCE [1983 (14) E.L.T. 2056]. We are in agreement with this submission of the DR inasmuch as T.I. 33B is clear and unambiguous. The description of goods in this entry is : "electric wires and cables, all sorts, not otherwise specified". The sub-entry description is : "wires…. of copper, aluminium or other metals and alloys....." This description must undoubtedly attract galvanised steel wires of the appellants. That these wires can conduct electricity is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from driving motor or machine, could generate heat (as in room heaters, ovens etc.) and light (as in electric bulbs etc.) also - a fact known even to ordinary laymen. Shri Ramanujam stated that the function of telecommunication wire was not to carry electrical energy from one place to another; that, in any electrical system the world over, the frequency was fixed at 50 cycles per second (60 in the U.S. and 50 in the British Commonwealth); that the range of frequencies for telecommunication purpose was 300 to 4000 cycles; that, if galvanised steel wire was used for transmission of electrical energy, there would be great voltage loss when it reached the other end and, therefore, only copper or aluminium wires used as conductors for electrici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem (i) of Item No. 33B of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and used as — (a) overhead or underground tele-communication wires and cables; (b) overground (laid on the ground) telecommunication wires and cables supplied on specific demand for tele-communication purposes, excluding internal housing cables, ancillary for tele-communication purposes, from so much of the duty of excise leviable thereon as is in excess of ten per cent., ad valorem." The above notification, referred to in the show-cause notice, clearly indicated that wires and cables falling under T.I. 33B could be used for telecommunication purposes i.e., telephony, telegraphy etc. The counsel has contended that the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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