Electrical Resistance Wires - Definition - Law Dictionary Home Dictionary Definition electrical-resistance-wires

Definition :

Electrical resistance wires, the expression 'electrical resistance wires' in Item 73(23) has to be read along with the 'Nichrome' which precedes that expression and, it can only mean electrical wires having characteristics similar to those of Nichrome, namely, high resistivity, keeping in view the low resistivity of Tungsten wire it cannot be regarded as electrical resistance wire falling under Item 73(23), Union of India v. Kalpana Industries Ltd., 1995 Supp (6) SCC 712 (714). [Customs Tariff Act, 1934, Sch. I, Item 73(23)]