Exemption under Notification No. 25/99-Cus. upheld where imported wire matched the tariff description and revenue proved no contrary classification.

Benefit under Sr. No. 143 of List A of Notification No. 25/99-Cus. could not be denied where the imported solder plated copper covered steel wire matched the description of goods used in the manufacture of plastic film capacitors. The notification was not treated as an end-use based exemption, so satisfaction of the entry description was sufficient. The objection that the wire was not shown to be non-alloy steel also failed because that ground was not raised in the original order and no evidence was produced to prove that the goods were alloy steel. The exemption was therefore available.

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Issues: Whether the benefit of Sr. No. 143 of List A of Notification No. 25/99-Cus. could be denied on the ground that the imported solder plated copper covered steel wire was not shown to be of non-alloy steel and on the ground of alleged mis-match with the end use stated by the Revenue.

Analysis: The denial of benefit under Entry 87 was found unsustainable because the notification was not treated as an end-use based exemption and the goods only had to answer the description in the entry. As regards Sr. No. 143, the entry covered the goods used in the manufacture of plastic film capacitors, which matched the appellant's manufacturing activity. The only objection sustained by the Revenue was that the goods were not shown to be non-alloy steel, but that ground was not taken in the original order. In any event, the Revenue adduced no evidence to show that the solder plated copper covered steel wire was of alloy steel variety, and it could have had the goods tested if it wanted to dispute the description.

Conclusion: The benefit of Sr. No. 143 of List A of Notification No. 25/99-Cus. could not be denied, and the appellant was entitled to the exemption.

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