Tariff classification of imported brass wire failed as drawn wire was not covered by the strips-based duty entry.

Tinned brass square wire imported as a drawn product was treated as wire, not as strips, for tariff classification. The Tribunal held that the Indian Standards specification relied on by the department applied to rolled strips and did not match the goods in question. On that basis, the goods did not fall within Item 26A(2) of the Central Excise Tariff, so countervailing duty under that item was not attracted and the appeal succeeded.

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Issues: Whether tinned brass square wire imported by the appellants was chargeable to countervailing duty of customs under Item 26A(2) of the Central Excise Tariff.

Analysis: The dispute turned on whether the imported goods were to be treated as strips or as wire for tariff purposes. The Tribunal accepted that the Indian Standards specification relied upon by the department related to rolled strips, whereas the goods in question were a drawn product and therefore wire. On that basis, the goods did not fall within Item 26A(2) as sought to be applied by the department.

Conclusion: The goods were not chargeable to countervailing duty under Item 26A(2) of the Central Excise Tariff, and the appeal succeeded.

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