https://www.taxtmi.com/caselaws?id=791452 Customs classification of cold heading quality alloy steel wire in coils depends on the article's essential character, assessed through manufacturing process, trade understanding, HSN material and reliable technical documentation. Hot-rolled wire rods are distinguished from wire produced through cold drawing and related processing. Where goods are classifiable as alloy steel wire under CTH 7229, exemption eligibility cannot be denied solely through reclassification as wire rods under CTH 7227. In the absence of misdeclaration, consequential differential duty, interest, confiscation and penalties do not arise. Extended limitation also requires evidence of suppression, wilful misstatement or collusion. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 09 May 2026 10:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791452 Customs classification of cold heading quality alloy steel wire in coils depends on the article's essential character, assessed through manufacturing process, trade understanding, HSN material and reliable technical documentation. Hot-rolled wire rods are distinguished from wire produced through cold drawing and related processing. Where goods are classifiable as alloy steel wire under CTH 7229, exemption eligibility cannot be denied solely through reclassification as wire rods under CTH 7227. In the absence of misdeclaration, consequential differential duty, interest, confiscation and penalties do not arise. Extended limitation also requires evidence of suppression, wilful misstatement or collusion. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791452