Copper-coated steel wire classification upheld under Chapter 72 on technical evidence and Board clarification.

Copper-coated steel wires were treated as steel wire coated with copper for central excise classification, because the Board's clarification and the Chemical Examiner's report both supported that description and did not support the Department's alternative classification. On that material, classification under Chapter 72 was held to be consistent with the record, and no basis was found to disturb the appellate order. The Revenue's challenge therefore failed.

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Issues: Whether copper-coated steel wires were correctly classifiable under Chapter 72 rather than Chapter 83 for central excise purposes.

Analysis: The classification was tested against the Board's clarification and the Chemical Examiner's report, both of which indicated that the product was steel wire coated with copper and not goods answering the description urged by the Department. In view of that material, the appellate order classifying the goods under Chapter 72 was found to be consistent with the record and the Department disclosed no ground warranting interference.

Conclusion: The goods were held to be classifiable under Chapter 72 and the Revenue's challenge failed.

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