Classification of wire strands: treated as other articles of iron and steel under tariff, not as wire ropes. Wire strands and wire slings are classifiable under sub-heading 7308 of the Central Excise Tariff Act, 1985 as 'other articles of iron & steel', because sub-heading 7306 is restricted to wire ropes defined as ropes with wire strands helically laid about an axis; alignment with HSN from 1-3-1988 resolves the issue prospectively.
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Classification of wire strands: treated as other articles of iron and steel under tariff, not as wire ropes.
Wire strands and wire slings are classifiable under sub-heading 7308 of the Central Excise Tariff Act, 1985 as 'other articles of iron & steel', because sub-heading 7306 is restricted to wire ropes defined as ropes with wire strands helically laid about an axis; alignment with HSN from 1-3-1988 resolves the issue prospectively.
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