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2018 (7) TMI 1920 - AT - Central ExciseClassification of goods - cut short pieces of the insulated wire and cable - whether classified under sub-heading 8544.00 or not? - Held that:- These cut pieces of wires and cables cannot be considered to be wires and cables falling under said chapter heading. They are merely scrap arising in the course of manufacture of wires and cables and they are of no use for any one - appeal dismissed - decided against Revenue.
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