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2014 (10) TMI 774 - SCH - Central ExciseAppeal against the decision of high Court - Applicant withdrawn the matter before the supreme court to pursue matter before Commissioner with an application for condonation of delay - High Court [2012 (3) TMI 326 - Delhi High Court] has held that Wire mesh manufactured by the petitioner even if sold to a poultry farmer for assembling of cages for poultry or battery of such cages cannot qualify as machinery under heading 84.36 and would be an article of iron and steel wire within the meaning of heading 7314.
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