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<h1>Supreme Court: Insulated Copper & Aluminium Strips Classified Under Tariff Items 26A & 27</h1> The Supreme Court held that insulated copper and aluminium strips should be classified under Tariff Items 26A and 27, not under Tariff Item 68 for excise ... Copper/Aluminium Strips The Supreme Court granted leave to appeal in SLP No. 407 of 1984. The case involved classification of insulated copper and aluminium strips for excise duty. The Court held that the strips should be classified under Tariff Items 26A and 27, not under Tariff Item 68. The appeals by excise authorities were dismissed.