TaxTMI 
TaxTMI 
1998 (12) TMI 194
X X X X Extracts X X X X
X X X X Extracts X X X X
....hri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The question before us is classification of the product described as "Grooved Copper Contact Wire in Coils" of refined copper having two grooves of which cross sectional dimension exceeds 6 mm. The Revenue contends that classification is under Chapter sub-heading 7407.29 as "other profiles" attracting central....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f)Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (inc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er wire, it dies not have any of the shapes described in the definition namely of "circles, ovals, rectangles (including squares), equilateral triangles, or regular convex polygons....." 3.Learned Advocate Shri N. Mookherjee for the appellants on the other draws our attention to para 4.5 of the impugned order which according to him gives the shape of the cross-section of the product that is a s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion of the product." It is obvious from the said finding that he has nowhere held that it is square, he only says that it is a square having cut `U' shape on one side and an `Inverse U' on the other, leaving the other two opposite sides unaffected. The number of `U' or `Inverse U' shapes may be more than one on each side depending on the number of grooves-but that would not effect the classific....