https://www.taxtmi.com/caselaws?id=89939 Tariff classification under Chapter 74 turned on the express statutory definitions in Chapter Note 1(e) and 1(f). Grooved copper contact wire in coils, though commercially described as wire, had a square cross-section with U-shaped grooves and therefore did not satisfy the tariff definition of wire. Because it was a rolled, extruded or drawn product of uniform cross-section that did not answer the definition of wire, it fell within other profiles. Commercial nomenclature, essential character and ISI description were held irrelevant where the tariff definition was explicit. en-us Thu, 10 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89939 Tariff classification under Chapter 74 turned on the express statutory definitions in Chapter Note 1(e) and 1(f). Grooved copper contact wire in coils, though commercially described as wire, had a square cross-section with U-shaped grooves and therefore did not satisfy the tariff definition of wire. Because it was a rolled, extruded or drawn product of uniform cross-section that did not answer the definition of wire, it fell within other profiles. Commercial nomenclature, essential character and ISI description were held irrelevant where the tariff definition was explicit. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89939