TaxTMI 
TaxTMI 
TaxTMI 
1997 (12) TMI 190
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....V.P. Gulati, Vice President]. - The issue in these appeals related to the benefit of Notification No. 63/86, which is available in respect of goods other than electrical resistance wires of Nickel Chrome and other Nickel alloys falling under sub-heading No. 7505.22. The learned lower appellate authority has taken note of the pleas made before him at the time of personal hearing and has held that....
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....ents has pleaded that the wire in question has been treated as resistance wire in the trade. In this connection, he has referred us to ISI specifications, according to which, he has pleaded, the percentage of Chrome in the resistance wires should range from 15% to 20%. 4. The ISI specifications referred to by him is IS : 3725-1966. The scope of the cover of the wires in this ISI specificatio....
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....rcent iron (d) Iron-chromium-aluminium alloys 6. The learned Consultant has pleaded, in this background the wire could not be considered as a resistance wire. He has also referred to the Public Notice No. 83/81, whereby, the decisions of the Collectors in Conference taken in January, 1981 have been communicated, which decisions have been implemented and according to this at Sl. No. 11,....
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....ry data, has taken note of the pleas made by the appellants as to the use of the wire and held the same to be other than resistance wire. 9. We observe that for a wire to be considered as a resistance wire, it should be shown that the same is accepted in the trade as a resistance wire and is used for its characteristics as resistance wire in the instruments and gadgets for which the resistan....