TaxTMI 
TaxTMI 
1996 (4) TMI 178
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....e-processing the same into those of lesser dimensions. The imported wire was classified under Heading 72.23 of the Customs Tariff as per the relevant copy of the bill of entry produced by them; And the bill of entry description is `Electric Resistance Wire; Electric Resistance Alloy (Ferroys based) annealed and pickled in coil for redrawing and reprocessing and the details of chemical composition have been shown therein. The relevant invoice also states the same. 3. These imported goods were used for redrawing and reprocessing the electric resistance wires of different grades/types and sizes. While filing the classification list before the Central Excise authorities they had asserted that the process of cold drawing to which the imp....
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....her prepared for actual cold drawing proper. In this connection they would in particular draw attention to page 471 regarding Wire Drawing. 8. It was their contention that even in the Central Excise Tariff, the stainless steel wire was classifiable under 72.23. 9. With reference to this context, he would like to draw attention to a number of orders and judgments to show that it is already a covered issue and in this connection, he would in particular draw attention to the order of Tribunal in the case of Jyoti Engg. Corpn. reported in 1989 (42) E.L.T. 100 in which the case of Krishna Wire Industries, Jaipur was distinguished and the Members had observed inter alia that the facts of that case indicated that the wires are draw....
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....ile they had produced the material to show that the process did not amount to manufacture, the department has not produced anything to the contrary to show that the process amounted to manufacture and a new commodity emerged as a result of application thereof. 13.  Ld. DR drew attention to the order-in-original and order-in-appeal and reiterated the department's view as contained in the Cross Objection filed by them. 14.  He emphasised in particular that as a result of cold drawing of the wire, the wire of thinner dimension emerged and this changed the degree of resistance which it could offer to the passage of electricity, and therefore affected its use. However, in response to bench querries he had no other technical or co....