1983 (11) TMI 310

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....West Bengal before the Tribunal. 2. The Appellants manufacture Fourdrinier Wire Cloth, Dandy Rolls and Dandy Accessories falling under Item 68 of the C.E.T. amongst other products from Copper Alloy Wires. Copper Allow Wires as also Strips are also manufactured by the Appellants. The dispute in the present case is regarding the classification of three types of scrap, namely, (i) that arising out of Fourdrinier Wire Cloth, Dandy Rolls and Dandy Accessories etc., (ii) that arising out of Copper Alloy wires and (iii) that arising out of Copper Alloy strips. The Appellants had claimed classification under T.I. No. 68 in respect of the first, 26A(ia), for the second and 26A(ib) for the third. The Asstt. Collector classified the first and ....

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....annot be used as electric conductor and do not fall under Item 33B (Their letter No. 13/7/64-CX7, dated 31-7-1964). Also that Copper Wire rods of 99.5% (with 6.02 phosphorous content) purity are unsuitable for use as electric conductor and copper wires and/or rods of this nature are not to be assessed under Item 33B(ii) (Board's letter No. 13/25/65-CX. 7, dated 5-1-1966). The Collector has failed to take these instructions into account. 4. The finding of the Collector that wires and wire rods are not interchangeable because according to ISI specification No. IS 3288 of May, 1977, Copper Wire and Copper Wire Rods are distinct from each other and copper wire upto 10 mm is regarded as wire above 10 mm is regarded as rods, is not correc....

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....ted that the Respondents have another factory at Nasik from where Copper Alloy wire of diameter 3 to 6.5 mm. is brought to the factory at Uttar-para without payment of duty under Notification No. 118 of 75, dated 30-4-1975, as amended, classifying the same under Item 68 and covering it by a consignor's bond. Out of this wire finer wires of different S.W.G. are drawn which have also been classified by the Asstt. Collector under T.I. 68. The major portion of the finer wire is used in the manufacture of Fourdrinier wire cloth which bears duty under Item 68 and some portion of wire is sold. The end-use of the wire so sold has been verified and it is never used as a conductor of electricity. The National Test House, Alipore have also certified t....