2001 (3) TMI 177 - AT - Central Excise

Summary

The appeal considered whether electroplating copper wire amounts to manufacturing and is classifiable under Heading 85.39 of the Tariff. The Commissioner (Appeals) overruled the Assistant Commissioner's finding that the process is manufacturing. The Assistant Commissioner's classification without a show cause notice was not questioned. The goods cannot be classified as parts of electric lamps solely based on one possible use. The appeal was dismissed.