Product classification of aluminium wire rods now depends on coil status, not cross sectional dimension, affecting assessments. Classification of aluminium wire rods is governed by coil status: products supplied in coils are treated as wire and those not in coils as rods; cross sectional dimension is no longer relevant following the alignment of Chapter 76 to the HSN, and pending assessments should be settled accordingly.
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Provisions expressly mentioned in the judgment/order text.
Product classification of aluminium wire rods now depends on coil status, not cross sectional dimension, affecting assessments.
Classification of aluminium wire rods is governed by coil status: products supplied in coils are treated as wire and those not in coils as rods; cross sectional dimension is no longer relevant following the alignment of Chapter 76 to the HSN, and pending assessments should be settled accordingly.
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