ORDER
K.L. Rekhi, Member
1. The case has been heard today.
2. In this case the dispute relates to charging of countervailing duty of customs on tinned brass square wire imported by the appellants. The appellants state that Item 26A(2) of the Central Excise Tariff, as it existed at the material time, did not cover wire and hence no C.V. duty is chargeable on the subject goods. In support of their argument, they referred to the Department’s Tariff Advice at S. No. 3 of Bombay Custom House Public Notice No. 54/80. The Department’s point is that the goods were strips according to ISI-3288, Part 1 – 1965 and hence C.V. duty was chargeable on them under Item 26A(2), GET. On careful consideration of the matter, we find that the Indian Standards specification relied by the Department relates to rolled strips while the subject goods were wire which is a drawn product. We, therefore, agree with the appellants that the goods being wire, and not strip, were not chargeable to C.V. duty under Item 26A(2) of the Central Excise Tariff. Accordingly, we allow this appeal with consequential relief to the appellants.