These appeals filed by the Revenue involve the question whether Tungsten wire imported by the respondent can be classified as electrical resistance wires for the purpose of payment of customs duty under Item 73 23 in Section XVI of the First Schedule of the Indian Customs Tariff which was prevalent during the period 1972 to 1975 when the said imports were made.
The High Court has held that tungsten wire imported by the respondent is number companyered by Item 73 23 of the Tariff.
C.A. Nos.
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.
3386 3401 of 1983 and C.A. Nos.
The High Court was, therefore, quashed the orders holding that tungsten wire was classifiable under the said Item.
70 1 All number ferrous alloys and manufactures of metals and alloys number otherwise specified.
The said writ petition has been allowed by the High Court by its judgment dated March 31, 1980.
The Assistant Collector of Customs and the Collector of Customs Appeal in all the appeals and the Central Government, on revision, in C.A. Nos.
3419 of 1991 is filed by the Revenue against the judgment of the Central Government Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal dated December 2, 1983 wherein the Tribunal, following the decision of the High Court referred to above, has held that tungsten wire is number classifiable under Item 73 23 and is classifiable under Item 70 1 of the Customs Tariff.
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.
5940 48 of 1983 and directed against the said judgment of the High Court.
C.A. No.
The claim of the respondent was, however, the Tungsten wire is classifiable under Item 70 1 in Section XV.
3386 3401/83 and C.A. Nos.
Item 73 23 and 70 1 were as under 73 23 Nichrome and other electrical resistance wires and strips.
