1985 (5) TMI 54 - SUPREME COURT

Whether `Properzi Rods' manufactured and cleared by the appellant, the Indian Aluminium Cables Ltd., fall within Entry No. 27(a)(ii) of the First Schedule to the Central Excises and Salt Act, 1 of 1944 and, if so, under which category of the articles mentioned therein?

Held that:- The process of manufacture of a product and the end use to which it is put, cannot necessarily be determinative of the classification of that product under a fiscal Schedule like the Central Excise Tariff. What is more important is whether the broad description of the article fits in with the expression used in the Tariff. The aluminium wire rods, whether obtained by the extrusion process, the conventional process or by Properzi process, are still aluminium wire rods. The process of manufacture is bound to undergo transformation with the advancement in science and technology. The name of the end-product may, by reason of new technological processes, change but, the basic nature and quality of the article may still answer the same description. On the basis of the material before us, it is not possible to record a positive finding that Properzi rods and wire rods are treated as distinct items in commercial parlance. Properzi Rod is a wire rod subjected to the properzi process and is used for transmission of high voltage electric current - confirm the judgment of the High Court - appeal dismissed.