https://www.taxtmi.com/caselaws?id=41562 Properzi Rods were classifiable as aluminium wire rods under Entry 27(a)(ii) because tariff classification turns on the broad commercial description of the article, not merely on the manufacturing process or special end-use. The record showed the rods were produced in continuous lengths ordinarily answering the description of wire rods and were treated as such in trade and administrative usage. A special process did not create a distinct commodity, and the residuary entry could apply only if the product did not fall within the specific entry. The residuary classification was rejected, and the revenue's classification was upheld. en-us Mon, 27 May 1985 00:00:00 +0530 Thu, 30 Oct 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41562 Properzi Rods were classifiable as aluminium wire rods under Entry 27(a)(ii) because tariff classification turns on the broad commercial description of the article, not merely on the manufacturing process or special end-use. The record showed the rods were produced in continuous lengths ordinarily answering the description of wire rods and were treated as such in trade and administrative usage. A special process did not create a distinct commodity, and the residuary entry could apply only if the product did not fall within the specific entry. The residuary classification was rejected, and the revenue's classification was upheld. Case-Laws Central Excise Mon, 27 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41562