Classification of spark plug wire turns on trade understanding and composition; nickel alloy wire qualified for notification benefit.

Imported spark plug wire was examined for classification under Notification No. 63/86. It would qualify as an electrical resistance wire only if it was accepted in trade as such and used for its resistance characteristics. The chemical composition did not match the ISI description of resistance wire, as the imported wire contained only 1.57% chromium against the higher chromium content generally associated with resistance wires, and there was no evidence of trade use as resistance wire. The note therefore treats the wire as a nickel alloy wire, not an electrical resistance wire, and the notification benefit was available.

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Issues: Whether the imported spark plug wire was classifiable as an electrical resistance wire so as to be excluded from the benefit of Notification No. 63/86, or whether it was a nickel alloy wire entitled to the notification benefit.

Analysis: The wire was to be treated as a resistance wire only if it was accepted in trade as such and used for its resistance characteristics. The chemical composition noted from the ISI specifications indicated resistance wires generally had about 15% to 20% chromium, whereas the imported wire contained only 1.57% chromium. There was no material showing that the wire answered the ISI description of resistance wire or that it was used in trade for resistance-wire characteristics. The earlier conference decision treating spark plug wires as other than resistance wires also supported this view.

Conclusion: The wire was not an electrical resistance wire and the assessee was entitled to the benefit of Notification No. 63/86.

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