Classification of Insulated Copper & Aluminium Strips Under Tariff Items 26A & 27 The Supreme Court upheld the decision in Collector of Central Excise, Indore v. Madhya Pradesh Electricals Ltd., ruling that insulated copper and ...
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Classification of Insulated Copper & Aluminium Strips Under Tariff Items 26A & 27
The Supreme Court upheld the decision in Collector of Central Excise, Indore v. Madhya Pradesh Electricals Ltd., ruling that insulated copper and aluminium strips are classified under Tariff Items 26A and 27, not Tariff Item 68. The appeals were dismissed without any order as to costs.
The Supreme Court upheld the decision in Collector of Central Excise, Indore v. Madhya Pradesh Electricals Ltd., stating that insulated copper and aluminium strips fall within Tariff Items 26A and 27, not Tariff Item 68. The appeals were dismissed with no order as to costs.
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