1997 (5) TMI 227 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, MADRAS in 1997 (5) TMI 227 upheld the classification of Bare Copper Wire finer than 14 SFG less than 2 mm thickness under sub-heading 7405.90 with nil rate of duty. The Department's argument that it should be classified as "Electric Copper Wire" under sub-heading 7405.10 was rejected. The decision was based on Trade Notice No. 15/86-C.E. and other materials. The appeal by the Department was dismissed.