1998 (5) TMI 97

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....0-11-1978 which grants benefit of exemption under sub-section (1) of Section 25 of Customs Act to the product "insulated copper wire thinner than 44 S.W.G." falling under Heading No. 85.44 of the First Schedule of the Customs Tariff Act when imported into India, from - (a) so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of 40% ad valorem; and (b) the whole of the additional duty leviable thereon under Section 3 of the second mentioned Act. Explanation : In this notification, the abbreviation "S.W.G." means Standard Wire Gauge which is used for measuring diameter. 2. There is no dispute in these appeals on any of the matters pertai....

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.... the item in question satisfies the criteria of the Notification. He also points out that the Commissioner has proceeded in the present case on a material obtained from Bureau of Indian Standards which has given merely common opinion on the subject of wire and cables. Consultant submits that this material was never placed and it cannot be considered for the purpose of interpreting the Notification. 4. Ld. D.R. submits that there is no res judicata in taxation matters and where in case of 2 opinions, 2 different Commissioners (Appeals) have accepted their plea, it does not mean that 3rd Commissioner should also follow a similar order. 5. On a careful consideration of the submissions, we notice that the issue is in a restricte....

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....o explains that two or more such insulated wires assembled together in a common insulating sheath H.S.N. could also be considered as insulated wires. In view of this explanatory notes, where wires thinner than 44 SWG are single or multiple strand insulated wires assembled together in a common insulating sheath, they would still be considered as a wire for the purpose of Heading 85.44. The said explanatory notes have a bearing for interpreting the terms in the Notification. A different view would make the notification Otiose. The Notification has to be read in such a way as it should not make it otiose. Further, the Consultant's plea that the Commissioner is guided by some material which was not on records as pointed out by the appellants....