https://www.taxtmi.com/caselaws?id=85661 Cored solder wire was treated as classifiable under Tariff Item 27A(5), because tariff classification turned on the product's essential commercial and physical characteristics rather than its end-use or restrictive meanings imported from other entries. The goods were described and sold as wire, had a solid cross-section despite the flux core, and their lead content by weight brought them within the relevant tariff scope. On that basis, the exemption under Notification No. 187/84-C.E. dated 1-8-1984 was also available. en-us Mon, 17 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85661 Cored solder wire was treated as classifiable under Tariff Item 27A(5), because tariff classification turned on the product's essential commercial and physical characteristics rather than its end-use or restrictive meanings imported from other entries. The goods were described and sold as wire, had a solid cross-section despite the flux core, and their lead content by weight brought them within the relevant tariff scope. On that basis, the exemption under Notification No. 187/84-C.E. dated 1-8-1984 was also available. Case-Laws Central Excise Mon, 17 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85661