https://www.taxtmi.com/caselaws?id=41562 Tariff classification of Properzi Rods turns on their broad description in common and trade understanding rather than their manufacturing process or specialised end-use. Continuous-length Properzi Rods ordinarily answered the description of aluminium wire rods, and relevant trade and administrative usage also treated them as wire rods. A special manufacturing process did not create a distinct commodity where the product remained substantively the same commercial article. The residuary tariff entry applies only where no specific entry covers the goods; accordingly, Properzi Rods fell under the specific entry for aluminium wire rods rather than the residuary entry. 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 Tariff classification of Properzi Rods turns on their broad description in common and trade understanding rather than their manufacturing process or specialised end-use. Continuous-length Properzi Rods ordinarily answered the description of aluminium wire rods, and relevant trade and administrative usage also treated them as wire rods. A special manufacturing process did not create a distinct commodity where the product remained substantively the same commercial article. The residuary tariff entry applies only where no specific entry covers the goods; accordingly, Properzi Rods fell under the specific entry for aluminium wire rods rather than the residuary entry. Case-Laws Central Excise Mon, 27 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41562