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of <h1>Aluminium Wire Rods Classification Updated: Coiled Products as Wire, Non-Coiled as Rods per Chapter 76, Post-1988 Changes.</h1> The circular addresses the classification of aluminium wire rods under the Central Excise & Tariff Act, 1985. It clarifies that prior to the 1988 Budget, classification was based on cross-sectional dimensions. However, post-1988, Chapter 76 was aligned with the Harmonized System of Nomenclature (HSN), and the classification criteria changed. Now, products in coil form are classified as wire, and those not in coil form are classified as rods, regardless of cross-sectional dimensions. The circular instructs relevant authorities to settle pending assessments based on this updated classification guideline.
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