https://www.taxtmi.com/caselaws?id=85385 Electric resistance wire was held to be distinct from electrical wire in name, use and character, so it did not fall within Tariff Item 33B, which covered electrical wire and cables not otherwise specified. Relying on the CBEC circular, the classification under that entry was rejected, and the wire was held not liable to countervailing duty under Tariff Item 33B. en-us Tue, 09 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85385 Electric resistance wire was held to be distinct from electrical wire in name, use and character, so it did not fall within Tariff Item 33B, which covered electrical wire and cables not otherwise specified. Relying on the CBEC circular, the classification under that entry was rejected, and the wire was held not liable to countervailing duty under Tariff Item 33B. Case-Laws Customs Tue, 09 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85385