Tariff classification of aluminium flattened wire turns on essential commercial and technical character, not mere dimensional conformity.

Aluminium flattened wire was held not to fall within the tariff description of aluminium strips under Item 27(b) because its essential commercial and technical characteristics were different from a rolled strip. The authorities had relied mainly on dimensional conformity, but the record showed the goods were produced by flattening wire and were not strip with slit edges. Mere correspondence with size specifications was insufficient where the product did not answer the essential tariff description, so the excise classification was set aside and the assessee succeeded on dutiability.

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Issues: Whether aluminium flattened wire was correctly classifiable as aluminium strips under Item 27(b) of the Central Excise Tariff and thus liable to excise duty.

Analysis: The dispute turned on the proper commercial and technical character of the product. The petitioners relied on the distinction between flattened wire and strip, referring to standard specifications to show that the goods were produced by flattening wire and were not a rolled product with slit edges. The record contained no material to contradict this position, and the authorities below had proceeded mainly on dimensional criteria. On the facts presented, the product did not satisfy the essential attributes of strips.

Conclusion: The product was not liable to be classified as aluminium strips under Item 27(b), and the revision application was allowed.

Final Conclusion: The classification adopted by the lower authorities was set aside, and the assessee succeeded on the question of dutiability.

Ratio Decidendi: Where the essential commercial and technical characteristics of a product do not answer the tariff description, mere conformity with size dimensions is insufficient to sustain excise classification.

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