Classification of bare aluminium wire under Tariff Item 68 upheld, with duty demands set aside.

Bare aluminium wire drawn from duty-paid aluminium rods and captively used in manufacture of conductors was not treated as electric wires and cables under Tariff Item 33B(II). The applicable tariff advice and departmental materials supported classification under Tariff Item 68 because no other specific tariff entry covered the product, and the exemption attached to that classification applied. Duty demands based on the contrary classification therefore could not survive and were set aside in favour of the assessee.

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Issues: Whether bare aluminium wires of 10 SWG and less were classifiable under Tariff Item 33B(II) of the Central Excise Tariff as electric wires and cables, or under Tariff Item 68.

Analysis: The product in question was bare aluminium wire drawn from duty-paid aluminium rods and captively used in the manufacture of conductors. The applicable tariff advice and subsequent departmental materials supported the view that such bare aluminium wire could not be treated as electric wires and cables within Tariff Item 33B. As there was no other specific tariff item covering the product, it fell under Tariff Item 68 and was entitled to the exemption available to that classification. Since the duty demands were founded on the contrary classification, they could not survive.

Conclusion: Bare aluminium wires of 10 SWG and less were correctly classifiable under Tariff Item 68 and not under Tariff Item 33B(II); the duty demands were liable to be set aside in favour of the assessee.

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