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1997 (2) TMI 128 - SUPREME COURTWhether copper rods and bars manufactured by the appellant could properly be classified under Item 26A of the Central Excise Tariff and not under Item 68 thereof? Held that:- Tariff Item 26A(1) refers to a product in any crude form including ingots, bars, blocks, slabs, billets, shots and pellets. Under the ISI Standard bar/rod has been described as any extruded, drawn, cold or hot rolled, forged, cast or combination of any of these processes of solid section supplied in straight length, whose width or distance between parallel faces is greater by 6 mm and the sub-entries following the same show that they can be in different shapes. Therefore, the term `bar' in Entry 26A(1) would also include a rod. Thus the authorities below were wrong in classifying the goods as falling within Tariff Item 68 and not under Item 26A(1). Appeal allowed. So far as the question of refund is concerned, it will have to be determined in accordance with the decision of the Constitution Bench of this Court in Mafatlal's case [1996 (12) TMI 50 - SUPREME COURT OF INDIA].
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