Copper coated steel wire retained excise classification under Tariff Item 26AA(ia), with no manufacture found from coating process.

Copper coating on bare steel wires was examined for excise classification and whether the process amounted to manufacture. The Tribunal relied on its earlier decision in the same respondent's case, which had already held that the coating process did not alter the classification of the steel wire. The lower authorities therefore treated the product as continuing under Tariff Item 26AA(ia) and not falling under Tariff Item 68. In the absence of any contrary basis, that classification was sustained and the process was not treated as manufacture for the purpose of the appeal.

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Issues: Whether copper coating on bare steel wires amounts to manufacture, and whether the product remains classifiable under Tariff Item 26AA(ia) of the Central Excise Tariff rather than Tariff Item 68.

Analysis: The dispute was covered by the Tribunal's earlier decision in the respondent's own case, which had already considered the effect of the copper coating process on the classification of the steel wire. The lower authorities had followed that decision and held that copper coated steel wire continued to fall under Tariff Item 26AA(ia) and did not attract classification under Tariff Item 68. In view of the settled position, no contrary basis was shown to disturb that classification or to treat the process as manufacture for the purpose of the appeal.

Conclusion: Copper coating on bare steel wires was not treated as a basis for allowing the Revenue's appeal, and the classification under Tariff Item 26AA(ia) was sustained.

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