https://www.taxtmi.com/caselaws?id=166074 Tinned brass square wire imported as a drawn product was treated as wire, not as strips, for tariff classification. The Tribunal held that the Indian Standards specification relied on by the department applied to rolled strips and did not match the goods in question. On that basis, the goods did not fall within Item 26A(2) of the Central Excise Tariff, so countervailing duty under that item was not attracted and the appeal succeeded. en-us Fri, 08 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 12:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166074 Tinned brass square wire imported as a drawn product was treated as wire, not as strips, for tariff classification. The Tribunal held that the Indian Standards specification relied on by the department applied to rolled strips and did not match the goods in question. On that basis, the goods did not fall within Item 26A(2) of the Central Excise Tariff, so countervailing duty under that item was not attracted and the appeal succeeded. Case-Laws Customs Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166074