ORDER
Lajja Ram, Member (T)
1. In this appeal filed by M/s. Superfine Wire Industries, the matter relates to the classification of the Copper Hot Dip Tinned Wire. The appellants had claimed the classification under Heading No. 85.44 of the Central Excise Tariff while the Department had taken a view that the said wire was classifiable under Heading No. 74.05 of the Tariff.
2. When the matter was called no one appeared for the appellants. The notice for today’s hearing had been issued on 23-4-1999. There is no request for any adjournment. It is an old appeal in which the matter relates to the year 1986 onwards. We, therefore, proceed to deal with the matter on merits after hearing Shri M.P. Singh, learned JDR.
3. There is no dispute that the goods in question were copper wire which had been tinned. The appellants had described their wire as the Copper Hot Dip Tinned Wire. The process of tinning was to prevent oxidation of Copper. The learned Collector of Central Excise, Bombay had observed that the process of tinning will not make the wire as insulated wire.
4. Heading No. 74.05 broadly covered Copper Wire which was further sub-classified as Electric Wire and others while Heading No. 85.44 was for insulated (including enamelled or anodised) wire, copper and other insulated electric conductors. We consider that by the process of tinning, no insulation properties were imparted to the wire and the copper wire remained as copper wire even after the process of tinning which was just to prevent oxidation of Copper.
5. In the facts and circumstances, of the case, we find that a correct view has been taken by the Collector of Central Excise (Appeals) and we do not find any ground to take a contrary view.
6. We do not find any merit in this appeal and the same is rejected. Ordered accordingly.