Classification of electric resistance wire failed under Tariff Item 33B because it was distinct from electrical wire in name, use and character.

Electric resistance wire was held to be distinct from electrical wire in name, use and character, so it did not fall within Tariff Item 33B, which covered electrical wire and cables not otherwise specified. Relying on the CBEC circular, the classification under that entry was rejected, and the wire was held not liable to countervailing duty under Tariff Item 33B.

---

---

Issues: Whether electric resistance wire was classifiable under Tariff Item 33B of the Central Excise Tariff for the purpose of countervailing duty.

Analysis: Tariff Item 33B covered electrical wire and cables not otherwise specified. Electric resistance wire was held to be a different product from electrical wire in name, use and character, and therefore could not be brought within that specific entry. Support was drawn from the CBEC circular stating that electric resistance wire was not classifiable under Tariff Item 33B.

Conclusion: Electric resistance wire was not liable to countervailing duty under Tariff Item 33B of the Central Excise Tariff.

---