1998 (8) TMI 272 - AT - Central Excise

Summary

The dispute was about the classification of Copper Coated Steel Wires as welding electrodes or under a different heading. The Tribunal ruled in favor of the respondents, classifying the wires under Chapter 7213.90. The Collector's decision was supported by a Tribunal order and a Supreme Court dismissal of the Revenue's appeal. The Board's Circular also supported this classification. The Revenue's appeal was rejected.