1997 (5) TMI 227

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..... der per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing. We have heard Sri R. Victor Thiagaraj, Senior Departmental Representative who produced the papers. 2. Respondent is engaged in the manufacture of Bare Copper Wire finer than 14 SFG less than 2 mm thickness. A Classification List was filed suggesting classification under sub-heading 7405.90, attra .....

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..... ot accept wire with thickness less than 2 mm as conductor of electricity. 4. In Appeal No. E/27/56/87-B, we dealt with the same dispute arising out of the common order challenged in this appeal also and relying on the direction issued by the Board as evidenced by the Trade Notice No. 15/86-C.E., dated 7-8-1986 of the Central Excise Commissionerate, New Delhi and other materials held that Bar .....

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