Customs tariff classification of resistance wires accepted under Heading 74.03, with consequential refund granted on the record.

Imported resistance wires were accepted as classifiable under Heading 74.03 of the Customs Tariff Act, 1975 after the revenue conceded the correct tariff position on the basis of the record. The certificate of analysis, invoice and an earlier appellate order on the same goods supported that classification, and the alternative classifications under Heading 74.02(02) and Heading 85.18/27(5) were not accepted. Consequential refund followed from the accepted classification and the lower authorities' assessment did not stand.

---

---

Issues: Whether the imported resistance wires were correctly classifiable under Heading 74.03 of the Customs Tariff Act, 1975, instead of Heading 74.02(02) or in the alternative Heading 85.18/27(5), and whether the appellants were entitled to consequential refund.

Analysis: The appellants produced a certificate of analysis, the invoice, and an earlier order of the same appellate authority relating to the same goods. The respondent conceded, after examining the papers, that the goods were correctly classifiable under Heading 74.03. In view of that concession and the materials placed on record, the claimed classification was accepted and refund followed as a consequence.

Conclusion: The goods were held classifiable under Heading 74.03 of the Customs Tariff Act, 1975, and the appellants were entitled to consequential refund.

Final Conclusion: The appeal succeeded and the assessment classification adopted by the lower authorities did not stand.

Ratio Decidendi: Where the revenue concedes the correct tariff classification on the basis of the record, the claimed classification is to be accepted and consequential relief granted.

---