1999 (2) TMI 115

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.... from December 1978 to March 1983 as a result of classifying the same under Tariff Item 33B(ii) of the Schedule to the erstwhile Central Excise Tariff as "electric wires" other than insulated wires instead of under Tariff Item 26AA under which the goods had been cleared under approved classification lists, as "steel wires". 2. Shri V. Sridharan, learned Advocate raises three issues viz. (1) that the process of redrawing wire of thicker gauge into thinner gauge does not amount to manufacture as no new excisable commodity emerges as a result of such process and , therefore, no duty is leviable on electrical resistance wires produced in the appellants' factory and in support of this contention, he relies upon the Tribunal's decision in t....

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....6) E.L.T. 641 in which it has been held that electrical resistance wires are different from electric wires and are, therefore, classifiable under Tariff Item 26AA, and not under Tariff Item 33B of the Schedule to the erstwhile Central Excise Tariff. He also refers to the Board's Circular of September 1965 on non - dutiability of Eureka/Nickrome wires (resistance wires similar to the goods in dispute) under Tariff Item 33B, since they are resistance wires. (3) Lastly he submits that the entire demand is barred by limitation, since right from 1978, the Department raised queries regarding the description of raw material with copies of Bills of Entry of imported raw material, description of finished products, process of manufacture, etc. and th....

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....ise Encyclopaedia of Metallurgy by A.D. Merriman, which sets out the properties of Kanthal resistance wire and further Tarrif Advice No. 3/85, dated 31-1-1985 clearly stipulates that Kanthal resistance wire manufactured by the appellants is classifiable under Tariff Item 33B. Regarding time bar, he reiterates the findings in paragraph 12 of the impugned order wherein the description of the goods in the classification lists as steel wires has been held to be deliberate misdeclaration and suppression of information that were intended to be used in electrical circuits as heating resistance wires. 3. We have carefully considered the rival submissions. There is no dispute that the appellants imported ferrous base electrical resistance wire....