https://www.taxtmi.com/caselaws?id=72563 Tungsten filament wire imported during the relevant period was held classifiable as a manufacture of tungsten metal under item 70(1) of the erstwhile Indian Customs Tariff, not as electrical resistance wire under item 73(23). The Tribunal applied the Delhi High Court's view that tungsten wire, because of its low resistivity and trade parlance, does not fall within item 73(23), and rejected the department's reliance on fresh technical material to distinguish that ruling. Finding no other applicable tariff entry, it treated the goods as tungsten metal manufactures and placed them under item 70(1). en-us Fri, 22 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 14:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72563 Tungsten filament wire imported during the relevant period was held classifiable as a manufacture of tungsten metal under item 70(1) of the erstwhile Indian Customs Tariff, not as electrical resistance wire under item 73(23). The Tribunal applied the Delhi High Court's view that tungsten wire, because of its low resistivity and trade parlance, does not fall within item 73(23), and rejected the department's reliance on fresh technical material to distinguish that ruling. Finding no other applicable tariff entry, it treated the goods as tungsten metal manufactures and placed them under item 70(1). Case-Laws Customs Fri, 22 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72563