Classification of flattened wire of size 4 mm x 0.8 mm under Sub-heading 7210.19 or 7217.90 of Central Excise Tariff Act, 1985

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..... India Central Board of Excise & Customs New Delhi Subject : Classification of flattened wire of size 4 mm x 0.8 mm under Sub-heading 7210.19 or 7217.90 of Central Excise Tariff Act,1985. Doubts have been expressed whether flattened wire (size 4 mm x 0.8 mm) is classifiable under Sub-heading 7210.19 as a flat rolled product of width more than 600mm or under Sub-heading 7217.90 as wire. 2. The .....

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..... med wire so produced is galvanised by hot dup process to obtain a smooth, uniform zinc coating. Wire of round shape is also galvanised in the same galvanising plant." During the process of manufacture, a small curvature is also given to the wire due to which the shape of the wire changes to a shape other than a rectangular shape. 3. The Conference observed that as per note 1(k) to Chapter 72 fla .....

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..... f note 1K to Chapter 72 have not been correctly appreciated. Attention is drawn to Circular No. 44/90, dated 1-11-1990 (F. No. l72/9A-CX.4) regarding the classification of flats. As explained therein the proviso in Note 1(k) to Chapter 72 for classification of the products of 600 mm or more applies to such flat rolled products, conforming to specifications laid down in Note 1(k) to Chapter 72, as .....

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