1996 (10) TMI 160 - AT - Customs

Summary

The appeal was against the Order-in-Appeal of the Collector of Customs related to the computation of SWG in wire. The Collector (Appeals) erred in considering the thickness of bare wire without insulation for SWG calculation. The Tribunal held that the thickness should be based on the bare copper conductor and upheld the Collector (Appeals) order. The Revenue appeal was rejected.