Central excise classification turns on commercial character, not intended end-use, for aluminium conductor goods.

Bare circular solid aluminium conductors and cone-shaped solid aluminium conductors were considered for central excise classification, with the tariff entry for solid aluminium wire rods or wire bars held broad enough to cover them. Their intended use as cables after insulation did not change classification where the goods, by their commercial character and stage of manufacture, emerged as aluminium rods. In the absence of convincing technical material or trade practice showing a different identity, the goods were classified under item 27(a)(ii) rather than as electric wires and cables under item 33B, and the revision application was rejected.

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Issues: Whether the goods described as bare circular solid aluminium conductor and cone shaped solid aluminium conductor were classifiable under item 33B of the Central Excise Tariff as electric wires and cables, or under item 27(a)(ii) as solid aluminium wire rods or wire bars.

Analysis: The relevant tariff entry under item 27(a)(ii) was held to be wide enough to cover wire bars, wire rods and castings. The fact that the goods were intended for use as cables after insulation did not control their classification. No convincing technical material or trade practice was produced to show that the goods were not aluminium rods. The process of manufacture also showed emergence of aluminium rods at a stage of production.

Conclusion: The goods were correctly classifiable under item 27(a)(ii) of the Central Excise Tariff and not under item 33B; the revision application was rejected.

Ratio Decidendi: For central excise classification, the specific tariff description and the commercial character of the goods prevail, and intended end-use does not alter classification where the goods otherwise fall within the tariff entry.

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