1999 (6) TMI 89

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..... rder per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Superfine Wire Industries, the matter relates to the classification of the Copper Hot Dip Tinned Wire. The appellants had claimed the classification under Heading No. 85.44 of the Central Excise Tariff while the Department had taken a view that the said wire was classifiable under Heading No. 74.05 of the Tariff. 2. When the .....

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..... d others while Heading No. 85.44 was for insulated (including enamelled or anodised) wire, copper and other insulated electric conductors. We consider that by the process of tinning, no insulation properties were imparted to the wire and the copper wire remained as copper wire even after the process of tinning which was just to prevent oxidation of Copper. 5. In the facts and circumstances, .....

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