Tariff classification by rounding principles upheld where measured cable area did not exceed the statutory threshold.

Where a tariff entry limits classification to goods not exceeding 1.5 sq. mm. and gives no method for computing sectional area, the applicable ISI specifications and normal rounding principles may be used to determine the measurement. On that basis, a sectional area of 1.5085 sq. mm. was treated as 1.5 sq. mm. and therefore as not exceeding the threshold. The goods were accordingly classified under Tariff Item 33B(1), and the contrary view under Tariff Item 33B(2) was rejected. An unreported decision was distinguished because it did not apply the ISI specifications and arose on different facts.

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Issues: Whether insulated copper wires and cables having a sectional area of 1.5085 sq. mm. were classifiable under Tariff Item 33B(1) as goods not exceeding 1.5 sq. mm., or under Tariff Item 33B(2) as all others.

Analysis: The tariff entry did not contain any explanation prescribing the method for determining sectional area. In the absence of such a statutory definition, the relevant ISI specifications and the accepted rules of rounding off were treated as guiding factors. Applying those rules, a measured area of 1.5085 sq. mm. was held to remain at 1.5 sq. mm. and not to cross the threshold of 1.5 sq. mm. The contrary reliance on an unreported decision was distinguished because it did not refer to the ISI specifications and involved a different factual setting.

Conclusion: The goods were correctly treated as falling within Tariff Item 33B(1), and the classification adopted by the appellate authority was upheld.

Final Conclusion: The appeal failed and the departmental classification was sustained.

Ratio Decidendi: Where a tariff entry fixes a limit at one decimal point and provides no method of computation, the sectional area may be determined by applicable technical specifications and normal rounding principles, under which a value of 1.5085 sq. mm. does not exceed 1.5 sq. mm.

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