1995 (3) TMI 117

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....n all the appeals and the Central Government, on revision, in C.A. Nos. 3386-3401/83 and C.A. Nos. 5940-48/83, have taken the view that tungsten wire imported by the respondent is electrical resistance wire and is, therefore, classifiable under the said Item. The claim of the respondent was, however, the Tungsten wire is classifiable under Item 70(1) in Section XV. 2.The respondent filed Writ Petition Nos. 1011 to 1019 of 1974 and 710 to 725 of 1979 in the Delhi High Court against the order of the Central Government in revision dated November 23, 1978 and August 9, 1973. The said writ petition has been allowed by the High Court by its judgment dated March 31, 1980. The High Court has held that tungsten wire imported by the respondent is ....

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....or the manufacture of resistance wires. The more common alloys employed are nickel chromium, nickel coper, nickel chromium iron, and maganese nickel. In table 215 are listed the properties of metals and alloys manufactured by the Driver-Harris Co. for resistance wire. Although the table gives the trade names for the one company, it will be found to be fairly representative for the alloys of the other manufacures." 5.The High Court has pointed out that as per the table referred to in the above paragraph Nichrome has the third highest resistance, the same being 112, whereas the resistance of Tungsten wire is 5.523, the other four below it being to Aluminium 2.670, Gold 2.350, Copper 1.724 and Silver 1.622. The High Court has observed that ....

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....tance wire for the purpose of Item 73(23). The said conclusion finds support from the certificate dated September 1, 1972 (Annexure `H' to the writ petitions giving rise to Civil Appeal Nos. 5940-48 of 1983) given by the Directorate General of Technical Development wherein it is stated that Tungsten wire which is used for manufacture of filaments is not a resistance wire. There is one more communication dated September 12, 1978 from the Directorate General of Technical Development (Annexure `D' to the writ petitions giving rise to Civil Appeal Nos. 3386-3401 of 1983) wherein also it is stated : "Regarding possibility of using tungsten wire as a resistance wire, it is stated that the resistance wires are generally of Nickel Chromium Alloy....