Actual measurement controls tariff classification where aluminium wires exceed the 2.5 square millimetre limit and rounding off is impermissible.

Aluminium wires and cables with a sectional area of 2.55 square millimetres were treated as outside the tariff entry limited to cores not exceeding 2.5 square millimetres. The tariff classification turned on the actual measured sectional area of the goods, and rounding off was held impermissible for fitting them within the smaller entry. On that basis, the goods fell under Tariff Item 33B(ii) rather than Tariff Item 33B(i), with consequential relief to the assessee.

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Issues: Whether aluminium wires and cables having a sectional area of 2.55 square millimetres were classifiable under Tariff Item 33B(ii) of the erstwhile Central Excise Tariff or under Tariff Item 33B(i), and whether rounding off could be applied to treat the area as 2.5 square millimetres.

Analysis: The finding recorded by the lower appellate authority was that the sectional area of the goods was 2.55 square millimetres, which is more than 2.5 square millimetres. On that factual basis, the goods could not be brought within the entry limited to cores not exceeding 2.5 square millimetres. No rounding off was permissible, as the tariff description had to be applied on the actual measurement of the goods.

Conclusion: The goods were classifiable under Tariff Item 33B(ii), not Tariff Item 33B(i), and the appeal was allowed with consequential relief to the assessee.

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