1998 (6) TMI 279 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants regarding the classification of copper wire thicker than 2mm. The department failed to prove wilful mis-statement by the appellants, as they cleared goods according to the approved classification list. The tribunal cited the Supreme Court's decision in Prabhu Steel Industries case to support its ruling.