https://www.taxtmi.com/caselaws?id=167468 The Appellate Tribunal CEGAT New Delhi ruled in favor of the appellants in a case concerning the classification of imported shredded wire under the Customs Tariff Act. The Tribunal accepted the appellants' argument that the shredded wire should be classified under Heading 73.15 read with Heading 73.14, as it retained its identity as wire despite being shredded. The Tribunal disagreed with the lower authorities' classification under Heading 73.33/40, emphasizing that the specifications and trade understanding described the goods as wire, even in shredded form. Consequently, the appeal was allowed, and the shredded wire was classified under Heading 73.15 read with Heading 73.14 of the Customs Tariff Act. en-us Wed, 19 Jun 1985 00:00:00 +0530 Sat, 20 Dec 2014 17:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167468 The Appellate Tribunal CEGAT New Delhi ruled in favor of the appellants in a case concerning the classification of imported shredded wire under the Customs Tariff Act. The Tribunal accepted the appellants' argument that the shredded wire should be classified under Heading 73.15 read with Heading 73.14, as it retained its identity as wire despite being shredded. The Tribunal disagreed with the lower authorities' classification under Heading 73.33/40, emphasizing that the specifications and trade understanding described the goods as wire, even in shredded form. Consequently, the appeal was allowed, and the shredded wire was classified under Heading 73.15 read with Heading 73.14 of the Customs Tariff Act. Case-Laws Customs Wed, 19 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167468