Customs exemption for copper wire restricted to IF/RF transformers; benefit unavailable for other transformer manufacture.

Notification No. 25/99-Cus. granted customs duty concession for self-bonding or self-soldering insulated or enamelled copper wire only when used for specified end products, including IF/RF coils or IF/RF transformers. The TRU clarification dated 7-12-2001 confined the benefit to wire used in IF/RF coils or IF/RF transformers and excluded use in all transformers. As the appellant was not manufacturing IF/RF transformers, the exemption was held unavailable. The later notification did not alter that position in a way that assisted the appellant, and the Supreme Court rulings cited were found inapplicable on the facts.

---

---

Issues: Whether the appellant was entitled to the benefit of Notification No. 25/99-Cus. for import of self-bonding/self-soldering insulated or enamelled copper wire for manufacture of transformers.

Analysis: The notification covered the specified copper wire for use in particular end products, including RF/IF coils or transformers. The TRU clarification dated 7-12-2001 stated that the customs duty concession would be available only if the wire was used for manufacture of IF/RF coils or IF/RF transformers and not for all types of transformers. The appellant was not manufacturing RF/IF transformers. The later notification was not treated as altering the position in a manner that assisted the appellant, and the cited Supreme Court decisions were found inapplicable on the facts.

Conclusion: The appellant was not entitled to the exemption benefit under the notification.

---