Classification of flattened reed wire turned on essential character, with mere shape change held insufficient to make it strip.

Mere drawing, flattening and polishing of reed wire, resulting in a change from circular to rectangular shape, did not by itself alter the product's essential character or trade identity. The cited Board circular supported the view that such flattening was insufficient to bring the goods within the tariff description of strips, and the unchallenged trade understanding treated the product as wire. The departmental material was inadequate to displace that classification finding, so the product was not established as strip and the assessee's classification was sustained.

---

---

Issues: Whether reed wire, after being subjected to drawing, flattening and polishing, ceased to be wire and became strip classifiable under the excise tariff.

Analysis: The product originated as wire and the conversion process merely changed its shape from circular to rectangular. The cited Board circular supported the view that such flattening did not, by itself, alter the essential character of the product so as to bring it within the tariff description of strips. The trade understanding of the goods as wire, which was not challenged, also supported the classification adopted by the appellate authority. The department did not place sufficient material to displace that finding.

Conclusion: The product was not shown to have lost its character as wire and was not established to be classifiable as strip; the assessee succeeded on classification.

Final Conclusion: The appellate authority's classification in favour of the assessee was sustained and the departmental challenge failed.

Ratio Decidendi: Mere change in the shape of wire, without a substantive change in its essential character and trade identity, does not necessarily convert it into strip for tariff classification.

---