https://www.taxtmi.com/caselaws?id=791452 Customs classification of cold heading quality alloy steel wire turned on Chapter 72 notes, HSN guidance, manufacturing process and trade understanding. The article states that wire rod is a hot-rolled semifinished product, while wire is obtained after cold drawing; on the documentary record, including supplier literature and BIS certification, the imported goods were treated as cold heading quality wire under CTH 7229, not wire rods under CTH 7227. That classification also supported exemption under Notification No. 152/2009-Cus., leaving the differential duty, interest, confiscation and penalties unsustainable. The article further notes that the limitation issue was not independently determinative because the demand failed on merits. 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 turned on Chapter 72 notes, HSN guidance, manufacturing process and trade understanding. The article states that wire rod is a hot-rolled semifinished product, while wire is obtained after cold drawing; on the documentary record, including supplier literature and BIS certification, the imported goods were treated as cold heading quality wire under CTH 7229, not wire rods under CTH 7227. That classification also supported exemption under Notification No. 152/2009-Cus., leaving the differential duty, interest, confiscation and penalties unsustainable. The article further notes that the limitation issue was not independently determinative because the demand failed on merits. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791452