https://www.taxtmi.com/caselaws?id=40856 Welding electrodes were construed as falling within Entry 50 of the Central Excise Tariff even without flux coating, because the entry covered electrodes of all kinds and did not make flux coating an essential condition. The absence of that process feature therefore did not take the goods outside the tariff entry, and the classification objection was rejected. The departmental view on tariff classification was sustained, as an additional manufacturing feature not required by the entry could not narrow its scope. en-us Mon, 11 Jul 1977 00:00:00 +0530 Sat, 15 May 2010 13:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40856 Welding electrodes were construed as falling within Entry 50 of the Central Excise Tariff even without flux coating, because the entry covered electrodes of all kinds and did not make flux coating an essential condition. The absence of that process feature therefore did not take the goods outside the tariff entry, and the classification objection was rejected. The departmental view on tariff classification was sustained, as an additional manufacturing feature not required by the entry could not narrow its scope. Case-Laws Central Excise Mon, 11 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40856