Tariff classification of cored solder wire turns on commercial and physical characteristics, not end-use, with exemption applied.

Cored solder wire was treated as classifiable under Tariff Item 27A(5), because tariff classification turned on the product's essential commercial and physical characteristics rather than its end-use or restrictive meanings imported from other entries. The goods were described and sold as wire, had a solid cross-section despite the flux core, and their lead content by weight brought them within the relevant tariff scope. On that basis, the exemption under Notification No. 187/84-C.E. dated 1-8-1984 was also available.

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Issues: Whether cored solder wire was correctly classifiable under Tariff Item No. 27A(5) instead of Tariff Item No. 68, and whether it was entitled to the benefit of Notification No. 187/84-C.E. dated 1-8-1984.

Analysis: The impugned goods were manufactured by drawing wire bars containing cores filled with fluxing material, so the finished wire had no hollow portion and retained a solid cross-section. The absence of an express definition of "wire" in Tariff Item No. 27A did not justify importing limitations from other tariff items, especially when the goods were known in trade as wires and were described and sold as such. The use of the product for soldering did not alter its tariff identity, since end-use was not the criterion for classification. The lead content, with predominance by weight, brought the goods within the scope of Tariff Item No. 27A(5), and the exemption notification applied accordingly.

Conclusion: The cored solder wire was classifiable under Tariff Item No. 27A(5) and qualified for exemption under Notification No. 187/84-C.E. dated 1-8-1984.

Final Conclusion: The lower orders were set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: For tariff classification, a product must be construed according to its essential commercial and physical characteristics, and not by its end-use or by importing restrictive definitions from other tariff items where the governing entry does not so provide.

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