Tungsten filament wire classification turned on trade parlance and low resistivity, placing it under item 70(1) not item 73(23).

Tungsten filament wire imported during the relevant period was held classifiable as a manufacture of tungsten metal under item 70(1) of the erstwhile Indian Customs Tariff, not as electrical resistance wire under item 73(23). The Tribunal applied the Delhi High Court's view that tungsten wire, because of its low resistivity and trade parlance, does not fall within item 73(23), and rejected the department's reliance on fresh technical material to distinguish that ruling. Finding no other applicable tariff entry, it treated the goods as tungsten metal manufactures and placed them under item 70(1).

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Issues: Whether Tungsten Wire/Filament Wire imported during the material period was classifiable under item 70(1) of the erstwhile Indian Customs Tariff or under item 73(23) thereof.

Analysis: The goods were described as Tungsten Filament Wire, a much finer form of tungsten wire. The classification dispute turned on whether such wire could be treated as an electrical resistance wire under item 73(23). The Tribunal followed the Delhi High Court's ruling that tungsten wire was not classifiable as resistance wire under item 73(23), noting that the High Court had ruled it out on the basis of low resistivity and trade parlance. The Tribunal rejected the department's attempt to distinguish the High Court decision on the basis of fresh technical material and also declined to refer the matter to a Larger Bench. Having held that item 73(23) was inapplicable, and finding no other relevant entry, the Tribunal accepted that the goods were manufactures of tungsten metal and therefore fell under item 70(1).

Conclusion: Tungsten Wire/Filament Wire was correctly classifiable under item 70(1) of the erstwhile Indian Customs Tariff and not under item 73(23).

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