https://www.taxtmi.com/caselaws?id=41087 The court dismissed the petition, holding that Properzi rods fall under the classification of aluminum wire rods as specified in Entry 27(a)(ii) of the Central Excise Tariff. The court emphasized that the nature of the goods, rather than the manufacturing process or end-use, is the determining factor for classification. The petitioner's reliance on ISI specifications and trade parlance was deemed irrelevant for the purposes of excise duty classification. The rule was discharged, and the petition was dismissed with costs. en-us Fri, 07 May 1982 00:00:00 +0530 Fri, 21 May 2010 10:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41087 The court dismissed the petition, holding that Properzi rods fall under the classification of aluminum wire rods as specified in Entry 27(a)(ii) of the Central Excise Tariff. The court emphasized that the nature of the goods, rather than the manufacturing process or end-use, is the determining factor for classification. The petitioner's reliance on ISI specifications and trade parlance was deemed irrelevant for the purposes of excise duty classification. The rule was discharged, and the petition was dismissed with costs. Case-Laws Central Excise Fri, 07 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41087