Inclusive tariff entry for copper products covers bars, flats and rods despite smooth or finished appearance.

An inclusive tariff entry for copper products covered goods manufactured and sold as bars, flats and rods under Item 26A rather than residuary Item 68. Bars and flats were treated as falling within the term "bars" in the relevant sub-item, while rods could fall within "wire rods" under the same entry. The smooth or finished condition of the goods did not exclude them, and visual crudeness was not the governing test for classification. The note therefore states that classification under Item 68 could not be sustained and that the goods fell within Item 26A.

---

---

Issues: Whether copper rods, bars and flats manufactured and sold as such were classifiable under Item 26A of the Central Excise Tariff and not under Item 68.

Analysis: Item 26A contained an inclusive definition and covered bars, blocks, slabs and similar products by virtue of the wording of the entry itself. The goods were found to be in the shape of bars, flats and rods. Bars and flats fell within the expression "bars" in Sub-item (1), while rods that were not specifically covered there could still fall within "wire rods" in Sub-item (1a). The smooth and finished condition of the goods did not take them of Item 26A, and mere visual crudeness was not the governing test for exclusion. The classification under Item 68 could not therefore be sustained.

Conclusion: The goods were held to fall within Item 26A of the Central Excise Tariff and not under Item 68, in favour of the assessee.

Final Conclusion: The revision application succeeded and the contrary classification was set aside, with consequential relief left to follow.

Ratio Decidendi: Where a tariff entry uses inclusive language, goods answering to the described forms are classifiable within that entry notwithstanding that they are smooth, finished or not visually crude.

---