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        Case ID :
        Central Excise

        Classification of grooved copper contact wire under Chapter - 74 - Clarification regarding

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        Classification of grooved copper contact wire affirmed under chapter 74; chapter notes govern tariff heading determination. Grooved copper contact wire is more appropriately classifiable under the copper wire provision of Chapter 74, applying Chapter Note 1(ii) and Chapter Note 1(iv) to Chapter 74, and should be treated accordingly for tariff and excise purposes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classification of grooved copper contact wire affirmed under chapter 74; chapter notes govern tariff heading determination.

                                Grooved copper contact wire is more appropriately classifiable under the copper wire provision of Chapter 74, applying Chapter Note 1(ii) and Chapter Note 1(iv) to Chapter 74, and should be treated accordingly for tariff and excise purposes.


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