1998 (3) TMI 384

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.... Ram, Member (T)]. - M/s. Detriv Instrumentation & Electronics Ltd. imported the goods which they described in the Bill of Entry as Copper Clad Wire. For customs duty purposes, the goods were classified under Heading No. 73.15 of the Customs Tariff. For countervailing (CV) duty, the classification was claimed under Item No. 25(14) of the Central Excise Rules. The customs assessed the goods for C....

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....e appellate authority in classifying the goods under Item No. 68 of the erstwhile Central Excise Tariff. 3. We have carefully considered the matter. The goods were described in the bill of entry as copper clad wire in which the ferrous metal content was predominant. The appellants had produced a certificate indicating the material composition of the wire which had been referred to as Dumet W....

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....tion under the Item No. 68 could only be considered when the goods were not otherwise classifiable under the specified tariff entry. In this case, core material had a predominant ferrous material. The coating on the alloy steel wires was that of the copper and there is nothing on record to show that in common parlance or in trade understanding the goods imported could not be considered as a wire. ....

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....ified was inapplicable. 8. Taking into account the above discussion and the submissions made by the appellants, we do not agree with the view taken by the learned Collector of Central Excise (Appeals) that the goods in question were classifiable under Item No. 68 of the erstwhile Central Excise Tariff. The appellants have contended that the goods in question for CV duty purposes were classif....