https://www.taxtmi.com/caselaws?id=74668 Metallizing wire used in gas metal arc welding and metallizing was held not to fall within the tariff entry for welding electrodes. The decisive point was that the wire was propelled through a gun and melted by flames, rather than functioning as an electrode through the passage of electricity. A tariff description cannot be widened by reference to possible welding-related use alone, and classification must follow the ordinary and technical meaning of the entry. On that reasoning, inclusion under Tariff Item 50 was not sustainable, and the assessee succeeded on the classification issue. en-us Wed, 15 Oct 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74668 Metallizing wire used in gas metal arc welding and metallizing was held not to fall within the tariff entry for welding electrodes. The decisive point was that the wire was propelled through a gun and melted by flames, rather than functioning as an electrode through the passage of electricity. A tariff description cannot be widened by reference to possible welding-related use alone, and classification must follow the ordinary and technical meaning of the entry. On that reasoning, inclusion under Tariff Item 50 was not sustainable, and the assessee succeeded on the classification issue. Case-Laws Central Excise Wed, 15 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74668