Classification of electric resistance wire followed earlier Tribunal precedent, rejecting the Revenue's proposed heading.

Imported electric resistance wire was compared with the goods considered in Kinjal Electricals Pvt. Ltd., and the Tribunal found the facts and chemical composition materially similar. It followed that earlier classification approach, found no reason to depart from it, and rejected the Revenue's attempt to classify the goods under Heading 73.15(2). The effect was that the Revenue's proposed heading was not accepted for these imports.

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Issues: Whether the imported electric resistance wire was classifiable under Heading 73.15(2) as claimed by the Revenue or under Heading 73.15(1) as claimed by the importer.

Analysis: The facts and chemical composition of the goods were found to be materially similar to the earlier Tribunal decision in Kinjal Electricals Pvt. Ltd. The Tribunal followed that decision, found no reason to depart from it, and accepted the classification approach already settled for such goods. On that basis, the Revenue's proposed classification was not accepted.

Conclusion: The goods were held not classifiable under Heading 73.15(2) as proposed by the Revenue and the appeal was rejected.

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