Tariff classification of copper coated steel wires: not welding electrodes, but goods falling under Chapter 72.

Copper coated steel wires were considered for tariff classification under the Central Excise Tariff Act, 1985. The Tribunal noted that an earlier classification under Heading 83.10 as welding electrodes had already been set aside, with the Revenue's challenge to that view dismissed by the Supreme Court. It also relied on the Board's circular stating that such goods were covered under Heading 7213.90 before 1-3-1988 and not under Chapter 83. Applying the same reasoning, the goods were held classifiable under Chapter 7217.90 after 1-3-1988, and not as welding electrodes under Heading 83.10.

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Issues: Whether copper coated steel wires were classifiable under Chapter 72 or as welding electrodes under Heading 83.10 of the Central Excise Tariff Act, 1985.

Analysis: The earlier adjudication classifying the goods under Heading 83.10 had already been set aside by the Tribunal, which had held that copper coated steel wires could not be treated as electrodes under Heading 83.10. The Tribunal also noted that the Revenue's challenge to that decision had been dismissed by the Supreme Court. Further support was found in the Board's circular stating that copper coated steel wires were appropriately covered under Heading 7213.90 prior to 1-3-1988 and not under Chapter 83. On the same reasoning, the goods were held to fall under Chapter 7217.90 after 1-3-1988.

Conclusion: The goods were not classifiable as welding electrodes under Heading 83.10 and were correctly classifiable under Chapter 72.

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