F. No. 141/12/90-CX.4 Dated 18-9-1992 ]

Central Excise - Classification of aluminium wire rods under Central Excise & Tariff Act, 1985 - Clarification regarding.- Certain doubts have been expressed regarding the classification of aluminium wire rods in coil form.

2. The matter has been examined by the Board. It is observed that prior to the 1988 Budget, the excise tariff was not fully aligned with the HSN. At that time, the criteria adopted for classifying a drawn, rolled or extruded products of a uniform solid cross section was based on the cross sectional dimension. In the 1988 Budget, Chapter 76 was aligned to HSN. As a result, the cross sectional dimension is no longer relevant for classification of such products. The products “in coils” now are referred to as wire and “not in coils” as rods irrespective of cross sectional dimension (Chapter 76 Note 1 refers).

3. You may, therefore, settle the pending assessments accordingly.