https://www.taxtmi.com/caselaws?id=74470 Imported stainless steel wire coils had to be classified for additional customs duty according to their actual condition at the time of import, not their intended use as welding electrodes. Because the goods were not coated with flux or cut to size and were not finished electrodes capable of immediate use, Item 50 of the Central Excise Tariff was unsustainable. The more specific entry, Item 26AA(ia), applied to the wire coils, and the consequential refund followed from that reclassification in the importers' favour. en-us Fri, 07 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74470 Imported stainless steel wire coils had to be classified for additional customs duty according to their actual condition at the time of import, not their intended use as welding electrodes. Because the goods were not coated with flux or cut to size and were not finished electrodes capable of immediate use, Item 50 of the Central Excise Tariff was unsustainable. The more specific entry, Item 26AA(ia), applied to the wire coils, and the consequential refund followed from that reclassification in the importers' favour. Case-Laws Central Excise Fri, 07 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74470